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Filed with the Iowa Utilities Board on May 30, 2019, M-0156 THIS FILING IS Form 2 Approved OMB No. 1902-0028 Item 1: X An Initial (Original) OR Resubmission No. (Expires 09/30/2017) Submission Form 3-Q: Approved OMB No. 1902-0205 (Expires 11/30/2016)

FERC FINANCIAL REPORT FERC FORM No. 2: Annual Report of Major Natural Gas Companies and Supplemental Form 3-Q: Quarterly Financial Report

These reports are mandatory under the Natural Gas Act, Sections 10(a), and 16 and 18 CFR Parts 260.1 and 260.300. Failure to report may result in criminal fines, civil penalities, and other sanctions as provided by law. The Federal Energy Regulatory Commission does not consider these reports to be of a confidential nature.

Exact Legal Name of Respondent (Company) Year/Period of Report End of 2018 MidAmerican Energy Company

FERC FORM No. 2 2/3Q (02-04) Filed with the Iowa Utilities Board on May 30, 2019, M-0156

INSTRUCTIONS FOR FILING FERC FORMS 2, 2-A and 3-Q

GENERAL INFORMATION I. Purpose

FERC Forms 2, 2-A, and 3-Q are designed to collect financial and operational information form natural gas companies subject to the jurisdiction of the Federal Energy Regulatory Commission. These reports are also considered to be a non-confidential public use forms.

II. Who Must Submit

Each natural gas company whose combined gas transported or stored for a fee exceed 50 million dekatherms in each of the previous three years must submit FERC Form 2 and 3-Q.

Each natural gas company not meeting the filing threshold for FERC Form 2, but having total gas sales or volume transactions exceeding 200,000 dekatherms in each of the previous three calendar years must submit FERC Form 2-A and 3-Q.

Newly established entities must use projected data to determine whether they must file the FERC Form 3-Q and FERC Form 2 or 2-A.

III. What and Where to Submit

(a) Submit Forms 2, 2-A and 3-Q electronically through the submission software at http://www.ferc.gov/docs-filing/eforms/form-2/elec-subm-soft.asp. (b) The Corporate Officer Certification must be submitted electronically as part of the FERC Form 2 and 3-Q filings.

(c) Submit immediately upon publication, by either eFiling or mailing two (2) copies to the Secretary of the Commission, the latest Annual Report to Stockholders and any annual financial or statistical report regularly prepared and distributed to bondholders, security analysts, or industry associations. Do not include monthly and quarterly reports. Indicate by checking the appropriate box on Form 2, Page 3, List of Schedules, if the reports to stockholders will be submitted or if no annual report to stockholders is prepared. Unless eFiling the Annual Report to Stockholders, mail these reports to the Secretary of the Commission at:

Secretary of the Commission Federal Energy Regulatory Commission 888 First Street, NE Washington, DC 20426

(d) For the Annual CPA certification, submit with the original submission of this form, a letter or report (not applicable to respondents classified as Class C or Class D prior to January 1, 1984) prepared in conformity with the current standards of reporting which will:

(i) Contain a paragraph attesting to the conformity, in all material respects, of the schedules listed below with the Commission's applicable Uniform Systems of Accounts (including applicable notes relating thereto and the Chief Accountant's published accounting releases), and

(ii) be signed by independent certified public accountants or an independent licensed public accountant certified or licensed by a regulatory authority of a State or other political subdivision of the U. S. (See 18 C.F.R. §§ 158.10-158.12 for specific qualifications.)

i Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Reference Reference Schedules Pages Comparative Balance Sheet 110-113 Statement of Income 114-117 Statement of Retained Earnings 118-119 Statement of Cash Flows 120-121 Notes to Financial Statements 122-123

Filers should state in the letter or report, which, if any, of the pages above do not conform to the Commission’s requirements. Describe the discrepancies that exist.

(e) Filers are encouraged to file their Annual Report to Stockholders, and the CPA Certification Statement using eFiling. To further that effort, new selections, “Annual Report to Stockholders” and “CPA Certification Statement,” have been added to the dropdown “pick list” from which companies must choose when eFiling. Further instructions are found on the Commission website at http://www.ferc.gov/help/how-to.asp.

(f) Federal, State and Local Governments and other authorized users may obtain additional blank copies of FERC Form 2 and 2-A free of charge from: http://www.ferc.gov/docs-filing/eforms/form-2/form-2.pdf and http://www.ferc.gov/docs- filing/eforms/form-2a/form-2a.pdf, respectively. Copies may also be obtained from the Public Reference and Files Maintenance Branch, Federal Energy Regulatory Commission, 888 First Street, NE. Room 2A, Washington, DC 20426 or by calling (202) 502-8371.

IV. When to Submit:

FERC Forms 2, 2-A, and 3-Q must be filed by the dates:

(a) FERC Form 2 and 2-A --- by April 18th of the following year (18 C.F.R. §§ 260.1 and 260.2)

(b) FERC Form 3-Q --- Natural gas companies that file a FERC Form 2 must file the FERC Form 3-Q within 60 days after the reporting quarter (18 C.F.R.§ 260.300), and

(c) FERC Form 3-Q --- Natural gas companies that file a FERC Form 2-A must file the FERC Form 3-Q within 70 days after the reporting quarter (18 C.F.R. § 260.300).

V. Where to Send Comments on Public Reporting Burden.

The public reporting burden for the Form 2 collection of information is estimated to average 1,623 hours per response, including the time for reviewing instructions, searching existing data sources, gathering and maintaining the data-needed, and completing and reviewing the collection of information. The public reporting burden for the Form 2A collection of information is estimated to average 250 hours per response. The public reporting burden for the Form 3-Q collection of information is estimated to average 165 hours per response.

Send comments regarding these burden estimates or any aspect of these collections of information, including suggestions for reducing burden, to the Federal Energy Regulatory Commission, 888 First Street NE, Washington, DC 20426 (Attention: Information Clearance Officer); and to the Office of Information and Regulatory Affairs, Office of Management and Budget, Washington, DC 20503 (Attention: Desk Officer for the Federal Energy Regulatory Commission). No person shall be subject to any penalty if any collection of information does not display a valid control number (44 U.S.C. § 3512 (a)).

ii Filed with the Iowa Utilities Board on May 30, 2019, M-0156

GENERAL INSTRUCTIONS

I. Prepare all reports in conformity with the Uniform System of Accounts (USofA) (18 C.F.R. Part 201). Interpret all accounting words and phrases in accordance with the USofA.

II. Enter in whole numbers (dollars or Dth) only, except where otherwise noted. (Enter cents for averages and figures per unit where cents are important. The truncating of cents is allowed except on the four basic financial statements where rounding is required.) The amounts shown on all supporting pages must agree with the amounts entered on the statements that they support. When applying thresholds to determine significance for reporting purposes, use for balance sheet accounts the balances at the end of the current reporting period, and use for statement of income accounts the current year's year to date amounts.

III. Complete each question fully and accurately, even if it has been answered in a previous report. Enter the word None where it truly and completely states the fact.

IV. For any page(s) that is not applicable to the respondent, omit the page(s) and enter "NA," "NONE," or "Not Applicable" in column (d) on the List of Schedules, pages 2 and 3.

V. Enter the month, day, and year for all dates. Use customary abbreviations. The "Date of Report" included in the header of each page is to be completed only for resubmissions.

VI. Generally, except for certain schedules, all numbers, whether they are expected to be debits or credits, must be reported as positive. Numbers having a sign that is different from the expected sign must be reported by enclosing the numbers in parentheses.

VII. For any resubmissions, submit the electronic filing using the form submission only. Please explain the reason for the resubmission in a footnote to the data field.

VIII. Footnote and further explain accounts or pages as necessary.

IX. Do not make references to reports of previous periods/years or to other reports in lieu of required entries, except as specifically authorized.

X. Wherever (schedule) pages refer to figures from a previous period/year, the figures reported must be based upon those shown by the report of the previous period/year, or an appropriate explanation given as to why the different figures were used.

XI. Report all gas volumes in Dth unless the schedule specifically requires the reporting in another unit of measurement.

iii Filed with the Iowa Utilities Board on May 30, 2019, M-0156

DEFINITIONS

I. Btu per cubic foot – The total heating value, expressed in Btu, produced by the combustion, at constant pressure, of the amount of the gas which would occupy a volume of 1 cubic foot at a temperature of 60°F if saturated with water vapor and under a pressure equivalent to that of 30°F, and under standard gravitational force (980.665 cm. per sec) with air of the same temperature and pressure as the gas, when the products of combustion are cooled to the initial temperature of gas and air when the water formed by combustion is condensed to the liquid state (called gross heating value or total heating value).

II. Commission Authorization - The authorization of the Federal Energy Regulatory Commission, or any other Commission. Name the commission whose authorization was obtained and give date of the authorization.

III. Dekatherm – A unit of heating value equivalent to 10 therms or 1,000,000 Btu.

IV Respondent – The person, corporation, licensee, agency, authority, or other legal entity or instrumentality on whose behalf the report is made.

iv Filed with the Iowa Utilities Board on May 30, 2019, M-0156

EXCERPTS FROM THE LAW (Natural Gas Act, 15 U.S.C. 717-717w)

"Sec. 10(a). Every natural-gas company shall file with the Commission such annual and other periodic or special reports as the Commission may by rules and regulations or order prescribe as necessary or appropriate to assist the Commission in the proper administration of this act. The Commission may prescribe the manner and form in which such reports shall be made and require from such natural-gas companies specific answers to all questions upon which the Commission may need information. The Commission may require that such reports include, among other things, full information as to assets and liabilities, capitalization, investment and reduction thereof, gross receipts, interest dues and paid, depreciation, amortization, and other reserves, cost of facilities, costs of maintenance and operation of facilities for the production, transportation, delivery, use, or sale of natural gas, costs of renewal and replacement of such facilities, transportation, delivery, use and sale of natural gas..."

"Section 16. The Commission shall have power to perform all and any acts, and to prescribe, issue, make, amend, and rescind such orders, rules, and regulations as it may find necessary or appropriate to carry out the provisions of this act. Among other things, such rules and regulations may define accounting, technical, and trade terms used in this act; and may prescribe the form or forms of all statements declarations, applications, and reports to be filed with the Commission, the information which they shall contain, and time within they shall be filed..."

General Penalties

The Commission may assess up to $1 million per day per violation of its rules and regulations. See NGA § 22(a), 15 U.S.C. § 717t-1(a).

v Filed with the Iowa Utilities Board on May 30, 2019, M-0156

ANNUAL REPORT OF MAJOR NATURAL GAS COMPANIES

IDENTIFICATION

01 Exact Legal Name of Respondent 02 Year/Period of Report

MidAmerican Energy Company End of 2018

03 Previous Name and Date of Change (If name changed during year)

04 Address of Principal Office at End of Year (Street, City, State, Zip Code)

666 Grand Avenue, Suite 500, P.O. Box 657, Des Moines, IA 50306-0657

05 Name of Contact Person 06 Title of Contact Person

Thomas B. Specketer Vice President and CFO

07 Address of Contact Person (Street, City, State, Zip Code)

666 Grand Avenue, Suite 500, P.O. Box 657, Des Moines, IA 50306-0657

08 Telephone of Contact Person, including Area Code 09 This Report is 10 Date of Report (1) [ X ] An Original (Mo, Da, Yr) (515) 281-2979 (2) [ ] A Resubmission

ANNUAL CORPORATE OFFICER CERTIFICATION

The undersigned officer certifies that:

I have examined this report and to the best of my knowledge, information, and belief all statements of fact contained in this report are correct statements of the business affairs of the respondent and the financial statements, and other financial information contained in this report, conform in all material respects to the Uniform System of Accounts.

11 Name 12 Title

Thomas B. Specketer Vice President and CFO

13 Signature 14 Date Signed

/s/ Thomas B. Specketer 3/29/2019

Title 18, U.S.C. 1001, makes it a crime for any person knowingly and willingly to make to any Agency or Department of the United States any false, fictitious or fraudulent statements as to any matter within its jurisdiction.

FERC FORM NO. 2/3-Q (02-04) Page 1 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This report is: Date of report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 List of Schedules (Natural Gas Company) Enter in column (d) the terms "none," "not applicable," or "NA" as appropriate, where no information or amounts have been reported for certain pages. Omit pages where the responses are "none," "not applicable," or "NA." Reference Line Title of Schedule Page No. Date Revised Remarks No. (a) (b) (c) (d) GENERAL CORPORATE INFORMATION AND FINANCIAL STATEMENTS 1 General Information 101 2 Control Over Respondent 102 3 Corporations Controlled by Respondent 103 N/A 4 Security Holders and Voting Powers 107 5 Important Changes During the Year 108 6 Comparative Balance Sheet 110-113 7 Statement of Income for the Year 114-116 8 Statement of Accumulated Comprehensive Income and hedging Activities 117 9 Statement of Retained Earnings for the Year 118-119 10 Statement of Cash Flows 120-121 11 Notes to Financial Statements 122 BALANCE SHEET SUPPORTING SCHEDULES (Assets and Other Debits) 12 Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization, and Depletion 200-201 13 Gas Plant in Service 204-209 14 Gas Property and Capacity Leased from Others 212 15 Gas Property and Capacity Leased to Others 213 N/A 16 Gas Plant Held for Future Use 214 N/A 17 Construction Work in Progress-Gas 216 18 Non-Traditional Rate Treatment Afforded New Projects 217 N/A 19 General Description of Construction Overhead Procedure 218 20 Accumulated Provision for Depreciation of Gas Utility Plant 219 21 Gas Stored 220 22 Investments 222-223 23 Investments in Subsidiary Companies 224-225 N/A 24 Prepayments 230 25 Extraordinary Property Losses 230 26 Unrecovered Plant and Regulatory Study Costs 230 27 Other Regulatory Assets 232 28 Miscellaneous Deferred Debits 233 29 Accumulated Deferred Income Taxes 234-235 BALANCE SHEET SUPPORTING SCHEDULES (Liabilities and Other Credits) 30 Capital Stock 250-251 31 Capital Stock Subscribed, Capital Stock Liability for Conversion, Premium on Capital Stock, and Installments Received on Capital Stock 252 N/A 32 Other Paid-in Capital 253 33 Discount on Capital Stock 254 34 Capital Stock Expense 254 35 Securities issued or Assumed and Securities Refunded or Retired During the Year 255 36 Long-Term Debt 256-257 37 Unamortized Debt Expense, Premium, and Discount on Long-Term Debt 258-259

FERC FORM NO. 2 ( REV 12-07) Page 2 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This report is: Date of report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 List of Schedules (Natural Gas Company) (continued) Enter in column (d) the terms "none," "not applicable," or "NA" as appropriate, where no information or amounts have been reported for certain pages. Omit pages where the responses are "none," "not applicable," or "NA." Reference Line Title of Schedule Page No. Date Revised Remarks No. (a) (b) (c) (d) 38 Unamortized Loss and Gain on Reacquired Debt 260 39 Reconciliation of Reported Net Income with Taxable Income for Federal Income Taxes 261 40 Taxes Accrued, Prepaid, and Charged During Year 262-263 41 Miscellaneous Current and Accrued Liabilities 268 42 Other Deferred Credits 269 43 Accumulated Deferred Income Taxes-Other Property 274-275 44 Accumulated Deferred Income Taxes-Other 276-277 45 Other Regulatory Liabilities 278 INCOME ACCOUNT SUPPORTING SCHEDULES 46 Monthly Quantity & Revenue Data by Rate Schedule 299 47 Gas Operating Revenues 300-301 48 Revenues from Transportation of Gas of Others Through Gathering Facilities 302-303 N/A 49 Revenues from Transportation of Gas of Others Through Transmission Facilities 304-305 N/A 50 Revenues from Storage Gas of Others 306-307 N/A 51 Other Gas Revenues 308 52 Discounted Rate Services and Negotiated Rate Services 313 N/A 53 Gas Operation and Maintenance Expenses 317-325 54 Exchange and Imbalance Transactions 328 N/A 55 Gas Used in Utility Operations 331 N/A 56 Transmission and Compression of Gas by Others 332 N/A 57 Other Gas Supply Expenses 334 58 Miscellaneous General Expenses-Gas 335 59 Depreciation, Depletion. And Amortization of Gas Plant 336-338 60 Particulars Concerning Certain Income Deduction and Interest Charges Accounts 340 COMMON SECTION 61 Regulatory Commission Expenses 350-351 62 Employee Pensions and Benefits 352 63 Distribution of Salaries and Wages 354-355 64 Charges for Outside Professional and Other Consultative Services 357 65 Transactions with Associated (Affiliated) Companies 358 GAS PLANT STATISTICAL DATA 66 Compressor Stations 508-509 N/A 67 Gas Storage Projects 512-513 68 Transmission Lines 514 N/A 69 Transmission System Peak Deliveries 518 N/A 70 Auxiliary Peaking Facilities 519 71 Gas Account-Natural Gas 520 72 Shipper Supplied Gas for the Current Quarter 521 N/A 73 System Map 522 74 Footnote Reference 551 N/A 75 Footnote Text 552 N/A 76 Stockholder's Reports (check appropriate box)

[ ] Four copies will be submitted [ X ] No annual report to stockholders is prepared

FERC FORM NO. 2 ( REV 12-07) Page 3 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [ X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 GENERAL INFORMATION

1. Provide name and title of officer having custody of the general corporate books of account and address of office where the general corporate books are kept and address of office where any other corporate books of account are kept, if different from that where the general corporate books are kept.

Thomas B. Specketer, Vice President and Chief Financial Officer 666 Grand Avenue, Suite, 500 P.O. Box 657 Des Moines, Iowa 50306-0657

2. Provide the name of the State under the laws of which respondent is incorporated and date of incorporation. If incorporated under a special law, give reference to such law. If not incorporated, state that fact and give the type of organization and the date organized.

Iowa - July 18, 1994

3. If at any time during the year the property of respondent was held by a receiver or trustee, give (a) name of receiver or trustee, (b) date such receiver or trustee took possession, (c) the authority by which the receivership or trusteeship was created, and (d) date when possession by receiver or trustee ceased.

None

4. State the classes of utility and other services furnished by respondent during the year in each State in which the respondent operated.

Iowa - Electric and Gas

Illinois - Electric and Gas

South Dakota - Electric and Gas

Nebraska - Gas

5. Have you engaged as the principal accountant to audit your financial statements an accountant who is not the principal accountant for your previous year's certified financial statements?

1) YES ...Enter the date when such independent accountant was initially engaged: DATE

2) X NO

FERC FORM NO. 2 (12-96) Page 101 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [ X ] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 CONTROL OVER RESPONDENT 1 Report in column (a) the names of all corporations, partnerships, business trusts, and similar organizations that directly, indirectly, or jointly held control (see page 103 for definition of control) over the respondent at the end of the year. If control is in a holding company organization, report in a footnote the chain of organization.

2 If control is held by trustees, state in a footnote the names of trustees, the names of beneficiaries for whom the trust us main- and the purpose of the trust.

3 In column (b) designate type of control over the respondent. Report an "M" if the company is the main parent or controlling company having ultimate control over the respondent. Otherwise, report a "D" for direct, an "I" for indirect or a "J" for joint control. State of Percent of Voting Line Company Name Type of Control Incorporation Stock Owned No. (a) (b) (c) (d) MHC Inc. 1 (owns 100% of MidAmerican D Iowa 100% Energy Company) MidAmerican Funding, LLC 2 (owns 100% of MHC Inc.) I Iowa 100%

Berkshire Hathaway Energy 3 Company (Sole Member) I Iowa 100%

Berkshire Hathaway Inc. 4 (owns 90.9% of Berkshire M Delaware 90.9% Hathaway Energy Company)

FERC FORM NO. 2 (12-96) Page 102 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [ X ] An Original (Mo, Day, Yr) Company (2) [ ] A resubmission End of 2018 SECURITY HOLDERS AND VOTING POWERS 1. Give the names and addresses of the 10 security holders of the respondent who, at the date of the latest closing of the stock book or compilation of list of stockholders of the respondent, prior to the end of the year, had the highest voting powers in the respondent, and state the number of votes that each could cast on that date if a meeting were held. If any such holder held in trust, give in a footnote the known particulars of the trust (whether voting trust, etc.), duration of trust, and principal holders of beneficiary interests in the trust. If the company did not close the stock book or did not compile a list of stockholders within one year prior to the end of the year, or if since it compiled the previous list of stockholders, some other class of security has become vested with voting rights, then show such 10 security holders as of the close of the year. Arrange the names of the security holders in the order of voting power, commencing with the highest. Show in column (a) the titles of officers and directors included in such list of 10 security holders. 2. If any security other than stock carries voting rights, explain in a supplemental statement how such security became vested with voting rights and give other important details concerning the voting rights of such security. State whether voting rights are actual or contingent; if contingent, describe the contingency. 3. If any class or issue of security has any special privileges in the election of directors, trustees or managers, or in the determination of corporate action by any method, explain briefly in a footnote. 4. Furnish details concerning any options, warrants, or rights outstanding at the end of the year for others to purchase securities of the respondent or any securities or other assets owned by the respondent, including prices, expiration dates, and other material information relating to exercise of the options, warrants, or rights. Specify the amount of such securities or assets any officer, director, associated company, or any of the 10 largest security holders is entitled to purchase. This instruction is inapplicable to convertible securities or to any securities substantially all of which are outstanding in the hands of the general public where the options, warrants, 1. Give date of the latest closing of the stock 2. State the total number of votes cast at the latest general 3. Give the date and book prior to end of year, and, in a footnote, state meeting prior to the end of year for election of directors of the place of such meeting: the purpose of such closing: respondent and number of such votes cast by proxy.

Total: 70,980,203 May 9, 2018, Stock book not closed during the year By Proxy: 0 (by written consent) by written consent VOTING SECURITIES 4. Number of votes as of (date): December 31, 2018 Name (Title) and Address Total Common Preferred Lineof Security Holder Votes Stock Stock Other No. ( a ) ( b ) ( c ) ( d ) ( e ) 5 Total votes of all voting securities 70,980,203 70,980,203 6 Total number of security holders 1 1 7 Total votes of security holders listed below 70,980,203 70,980,203 8 9 10 11 MHC Inc. 70,980,203 70,980,203 12 666 Grand Avenue, Suite 500 13 Des Moines, IA 50309 14 15

FERC FORM NO. 2 (12-96) Page 107 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy Company (1) [X] An Original (Mo, Day, Yr) (2) [ ] A resubmission End of 2018 IMPORTANT CHANGES DURING THE YEAR

Give details concerning the matters indicated below. Make the statements explicit and precise, and number them in accordance with the inquiries. Answer each inquiry. Enter "none" or "not applicable" where applicable. If the answer is given elsewhere in the report, refer to the schedule in which it appears. 1. Changes in and important additions to franchise rights: Describe the actual consideration and state from whom the franchise rights were acquired. If the franchise rights were acquired without the payment of consideration, state that fact. 2. Acquisition of ownership in other companies by reorganization, merger, or consolidation with other companies: Give names of companies involved, particulars concerning the transactions, name of the Commission authorizing the transaction, and reference to Commission authorization. 3. Purchase or sale of an operating unit or system: Briefly describe the property, and the related transactions, and cite Commission authorization, if any was required. Give date journal entries called for by Uniform System of Accounts were submitted to the Commission. 4. Important leaseholds (other than leaseholds for natural gas lands) that have been acquired or given, assigned, or surrendered: Give effective dates, lengths of terms, names of parties, rents, and other conditions. State name of Commission authorizing lease and give reference to such authorization. 5. Important extension or reduction of transmission or distribution system: State territory added or relinquished and date operations began or ceased and cite Commission authorization, if any was required. State also the approximate number of customer added or lost and approximate annual revenues of each class of service. Each natural gas company must also state major new continuing sources of gas made available to it from purchases, developments, purchase contract or otherwise, giving location and approximate total gas volumes available, period of contracts, and other parties to any such arrangements, etc. 6. Obligations incurred or assumed by respondent as guarantor for the performance by another of any agreement or obligation, including ordinary commercial paper maturing on demand or not later than one year after date of issue: State on behalf of whom the obligation was assumed and amount of the obligation. Cite Commission authorization if any was required. 7. Changes in articles of incorporation or amendments to charter: Explain the nature and purpose of such changes or amendments. 8. State the estimated annual effect and nature of any important wage scale changes during the year. 9. State briefly the status of any materially important legal proceedings pending at the end of the year, and the results of any such proceedings culminated during the year. 10. Describe briefly any materially important transactions of the respondent not disclosed elsewhere in this report in which an officer, director, security holder, voting trustee, associated company or known associate of any of these persons was a party or in which any such person had a material interest. 11. Estimated increase or decrease in annual revenues caused by important rate changes: State effective date and approximate amount of increase or decrease for each revenue classification. State the number of customers affected. 12. Describe fully any changes in officers, directors, major security holders and voting powers of the respondent that may have occurred during the reporting period. 13. In the event that the respondent participates in a cash management program(s) and its proprietary capital ratio is less than 30 percent please describe the significant events or transactions causing the proprietary capital ratio to be less than 30 percent, and the extent to which the respondent has amounts loaned or money advanced to its parent, subsidiary, or affiliated companies through a cash management program(s). Additionally, please describe plans, if an to regain at least a 30 percent proprietary ratio.

FERC FORM NO. 2 (12-96) Page 108 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy Company (1) [X] An Original (Mo, Day, Yr) (2) [ ] A Resubmission End of 2018 IMPORTANT CHANGES DURING THE YEAR

1. The franchises below were acquired without the payment of consideration.

Town Term Service New/Renewal

1st Quarter Bronson, IA 25 Years Electric Renewal Doon, IA 25 Years Electric Renewal

2nd Quarter Battle Creek, IA 25 Years Electric & Gas Renewal Ely, IA 25 Years Gas Renewal Harvey, IA 25 Years Electric & Gas Renewal Nashua, IA 25 Years Electric & Gas Renewal Oyens, IA 25 Years Electric Renewal Tiffin, IA 25 Years Gas Renewal

3rd Quarter De Soto, IA 25 Years Electric & Gas Renewal Griswold, IA 25 Years Electric & Gas Renewal LuVerne, IA 25 Years Electric Renewal Patterson, IA 25 Years Electric Renewal W. Des Moines, IA 20 Years Electric & Gas Renewal

4th Quarter Danbury, IA 25 Years Electric & Gas Renewal Doon, IA 25 Years Electric Renewal Emmetsburg, IA 10 Years Electric Renewal Mondamin, IA 25 Years Electric Renewal Stanton, IA 25 Years Gas Renewal Yankton, SD 20 Years Gas Renewal

2. None

3. None

4. None

5. None

6. Pursuant to a FERC order granted in docket number ES 18-38-000 on June 29, 2018 and effective August 1, 2018, MidAmerican Energy has authorization to issue promissory notes and other unsecured short-term indebtedness in amount not to exceed $1.305 billion through July 31, 2020. As of December 31, 2018, MidAmerican Energy has $240 million of commercial paper outstanding pursuant to this order.

7. None

8. The following compensation increases were received by MidAmerican Energy Company employees during 2018:

Effective Est. Annual Type Date Percent Cost Salaried 1/1/2018 2.18% $ 3,263,036 Consolidated IBEW 5/1/2018 2.00% $ 1,272,311 Fort Madison Gas Techs 9/1/2018 2.00% $ 2,630 Sioux Falls Union 10/1/2018 2.00% $ 15,687

FERC FORM NO. 2 (ED. 12-96) Page 109 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

9. MidAmerican Energy is party to a variety of legal actions arising out of the normal course of business. Plaintiffs occasionally seek punitive or exemplary damages. MidAmerican Energy does not believe that such normal and routine litigation will have a material impact on its financial results.

10. On January 1, 2018 MidAmerican Energy Company adopted Accounting Standards Update (ASU) No. 2017-07 which resulted in a change in the presentation of pension and other post-retirement costs for reporting under generally accepted accounting principles (GAAP). The amendments in this ASU require that an employer report the service cost component of pension and PBOP costs with other compensation costs arising from services rendered by employees during the period. Additionally, based on this ASU, these costs generally fall under a subtotal of income from operations for GAAP financial reporting. The other components of pension and postretirement benefits other than pensions (PBOP) costs are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations. The amendments in this ASU also allow only the service cost component to be eligible for capitalization when all of the other normal criteria for capitalization under GAAP are met.

In accordance with ASU No. 2017-07, and as allowed by the Commission pursuant to Docket No. AI18-1-000, MidAmerican Energy Company changed its capitalization practices beginning January 1, 2018 to include only the service cost components of pension and other post-retirement expense to be eligible for capitalization, and exclude non-service cost components from costs eligible for capitalization. The impact of this change was not considered material.

11. None

12. Name Title Title Role Role Start Date Erb, Jeffery B. Assistant Secretary Officer 5/9/2018 Hale, Jonathan D. Vice President, Taxation Officer 5/9/2018 Woofter, Mark D. Vice President Officer 1/10/2018 Wright, Adam L. President & CEO Director 1/10/2018

14 Not Applicable

FERC FORM NO. 2 (ED. 12-96) Page 109A

Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS) Prior Year Reference Current Year End of End Balance Line Title of account Page Number Quarter/Year Balance 12/31 No. (a) (b) (c) (d) 1 UTILITY PLANT 2 Utility Plant (101-106,114) 200-201 $20,886,039,850 $18,793,024,845 3 Construction Work in Progress (107) 200-201 1,032,184,664 794,068,960 4 TOTAL Utility Plant (Enter Total of lines 2 and 3) 200-201 $21,918,224,514 $19,587,093,805 5 (Less) Accum. Prov. for Depr. Amort. Depl. (108,110, 111,115) 200-201 6,719,672,910 6,297,131,908 6 Net Utility Plant (Enter Total of line 4 less 5) $15,198,551,604 $13,289,961,897 7 Nuclear Fuel in Process of Ref., Conv., Enrich., and Fab. (120.1) 202-203 2,556,935 2,317,276 8 Nuclear Fuel Materials and Assemblies -Stock Account (120.2) 0 0 9 Nuclear Fuel Assemblies in Reactor (120.3) 141,875,897 145,697,038 10 Spent Nuclear Fuel (120.4) 51,518,306 47,495,730 11 Nuclear Fuel Under Capital Leases (120.6) 0 0 12 (Less) Accum. Prov.for Amort. of Nucl. Fuel Assemblies (120.5) 202-203 146,493,325 145,098,821 13 Net Nuclear Fuel (Enter Total of lines 7 thru 11 less 12) 202-203 49,457,813 50,411,223 14 Net Utility Plant (Enter Total of lines 6 and 13) $15,248,009,417 $13,340,373,120 15 Utility Plant Adjustments (116) 122 0 0 16 Gas Stored-Base Gas (117.1) 220 0 0 17 System Balancing Gas (117.2) 220 0 0 18 Gas Stored in Reserviors and Pipelines-Noncurrent (117.3) 220 0 0 19 Gas owned to System Gas (117.4) 220 0 0 20 OTHER PROPERTY AND INVESTMENTS 21 Nonutility Property (121) 6,998,730 6,873,777 22 (Less) Accum. Prov. for Depr. and Amort. (122) 672,432 643,409 23 Investments in Associated Companies (123) 222-223 0 0 24 Investments in Subsidiary Companies (123.1) 224-225 0 0 25 (For Cost of Account 123.1, See Footnote Page 224, line 40) 26 Noncurrent Portion of Allowances 228-229 0 0 27 Other Investments (124) 222-223 210,205,771 212,974,492 28 Sinking Funds (125) 00 29 Depreciation Fund (126) 00 30 Amortization Fund - Federal (127) 00 31 Special Funds (128) 582,052,871 721,839,425 32 Long-Term Portion of Derivative Assets (175) 117,535 0 33 Long-Term Portion of Derivative Assets - Hedges (176) 0 0 34 TOTAL Other Property and Investments (Lines 21 thru 33 less 22) $798,702,475 $941,044,285 35 CURRENT AND ACCRUED ASSETS 36 Cash (131) 00 37 Special Deposits (132-134) 00 38 Working Fund (135) 160,590 159,700 39 Temporary Cash Investments (136) 222-223 6,930 171,478,632 40 Notes Receivable (141) 00 41 Customer Accounts Receivable (142) 168,382,615 140,154,699 42 Other Accounts Receivable (143) 57,357,309 42,941,892 43 (Less) Accum. Prov. for Uncollectible Acct.-Credit (144) 6,896,242 7,448,997 44 Notes Receivable from Associated Companies (145) 0 0 45 Accounts Receivable from Associated Companies (146) 27,765,785 76,267,215 46 Fuel Stock (151) 227 54,794,331 119,853,771 47 Fuel Stock Expenses Undistributed (152) 227 0 0

FERC FORM NO. 2 (REV 06-04) Page 110 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS) (continued) Prior Year Reference Current Year End of End Balance Line Title of account Page Number Quarter/Year Balance 12/31 No. (a) (b) (c) (d) 48 Residuals (Elec) and Extracted Products (Gas) (153) 227 0 0 49 Plant Materials and Operating Supplies (154) 227 117,537,618 96,053,789 50 Merchandise (155) 227 77,718 78,996 51 Other Materials and Supplies (156) 227 0 0 52 Nuclear Materials Held for Sale (157) 202-203/227 0 0 53 Allowances (158.1 and 158.2) 228-229 834,181 899,115 54 (Less) Noncurrent Portion of Allowances 00 55 Stores Expense Undistributed (163) 227 6,511,714 3,982,345 56 Gas Stored Underground -- Current (164.1) 220 24,699,909 24,603,292 57 Liquefied Natural Gas Stored and Held for Processing (164.2-164.3) 220 0 0 58 Prepayments (165) 230 21,149,873 17,741,348 59 Advances for Gas (166 thru 167) 00 60 Interest and Dividends Receivable (171) 0 38,593 61 Rents Receivables (172) 00 62 Accrued Utility Revenues (173) 143,463,926 159,975,486 63 Miscellaneous Current and Accrued Assets (174) 0 0 64 Derivative Instruments Assets (175) 2,786,833 5,268,641 65 (Less) Long-Term Portion of Derivative Instruments Assets - (175) 117,535 0 66 Derivative Instruments Assets - Hedges (176) 0 0 67 (Less): Long-Term Portion of Derivative Instruments Assets (176) 0 0 68 TOTAL Current and Accrued Assets (Enter Total of lines 36 thru 67) $618,515,555 $852,048,517 69 DEFERRED DEBITS 70 Unamortized Debt Expenses (181) $35,227,046 $31,547,728 71 Extraordinary Property Losses (182.1) 230 0 0 72 Unrecovered Plant and Regulatory Study Costs (182.2) 230 0 0 73 Other Regulatory Assets (182.3) 232 454,316,409 364,848,139 74 Prelim. Survey and Investigation Charges (Electric) (183) 3,848,652 3,441,756 75 Other Preliminary Survey and Investigation charges (183.1 and 183.2) 0 0 76 Clearing Accounts (184) 596,597 573,889 77 Temporary Facilities (185) 736,448 649,380 78 Miscellaneous Deferred Debits (186) 233 75,146,729 118,578,054 79 Deferred Losses from Disposition of Utility Plant (187) 0 0 80 Research, Developement and Demonstration Expend. (188) 352-353 00 81 Unamortized Loss on Reacquired Debt (189) 10,916,872 12,107,212 82 Accumulated Deferred Income Taxes (190) 234-235 434,043,681 451,261,769 83 Unrecovered Purchased Gas Costs (191) 84 TOTAL Deferred Debits (lines 70 through 83) $1,014,832,434 $983,007,927 85 TOTAL Assets (ines 14-19 34, 68, and 84) $17,680,059,881 $16,116,473,849

FERC FORM NO. 2 (REV 06-04) Page 111 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS) Prior Year Reference Current Year End of End Balance LineTitle of account Page Number Quarter/Year Balance 12/31 No.(a) (b) (c) (d) 1 PROPRIETARY CAPITAL 2 Common Stock Issued (201) 250-251 $564,725,056 $564,725,056 3 Preferred Stock Issued (204) 250-251 0 0 4 Capital Stock Subscribed (202,205) 252 0 0 5 Stock Liability for Conversion (203,206) 252 0 0 6 Premium on Capital Stock (207) 252 0 0 7 Other Paid-in Capital (208-211) 253 1,123,733 1,123,733 8 Installments Received on Capital Stock (212) 252 0 0 9 (Less) Discount on Capital Stock (213) 254 0 0 10 (Less) Capital Stock Expense (214) 254 4,476,219 4,476,219 11 Retained Earnings (215,215.1,216) 118-119 5,885,066,644 5,202,913,757 12 Unappropriated Undistributed Subsidiary Earnings (216.1) 118-119 0 0 13 (Less) Reacquired Capital Stock (217) 250-251 0 $0 14 Accumulated Other Comprehensive Income (219) 122(a)(b) 0 $0 15 TOTAL Proprietary Capital (lines 2 thru 14) $6,446,439,214 $5,764,286,327 16 LONG TERM DEBT 17 Bonds (221) 256-257 4,370,325,000 3,670,325,000 18 (Less) Reacquired Bonds (222) 256-257 0 0 19 Advances from Associated Companies (223) 256-257 0 0 20 Other Long-Term Debt (224) 256-257 1,056,363,576 1,407,968,666 21 Unamortized Premium on Long-Term Debt (225) 4,375,081 5,391,157 22 (Less) Unamortized Discount on Long -Term Debt (226) 16,221,862 11,473,214 23 (Less) Current Portion of Long-Term Debt 500,000,000 0 24 TOTAL Long-Term Debt ( lines 17 thru 23) $4,914,841,795 $5,072,211,609 25 OTHER NONCURRENT LIABILITIES 26 Obligations Under Capital Leases - Noncurrent (227) 1,507,758 1,602,231 27 Accumulated Provision for Property Insurance (228.1) 0 0 28 Accumulated Provision for Injuries and Damages (228.2) 7,057,714 7,154,800 29 Accumulated Provision for Pensions and Benefits (228.3) 135,942,963 142,904,125 30 Accumulated Miscellaneous Operating Provisions (228.4) 15,884,486 14,537,797 31 Accumulated Provision for Rate Refunds (229) 12,072,337 7,911,976

FERC FORM NO. 2 (REV 06-04) Page 112 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS) (continued) Prior Year Reference Current Year End of End Balance Line Title of account Page Number Quarter/Year Balance 12/31 No. (a) (b) (c) (d) 32 Long-Term Portion of Derivative Instrument Liabilities 1,398,816 1,724,690 33 Long-Term Portion of Derivative Instrument Liabilities - Hedges 0 0 34 Asset Retirement Obligation (230) 561,549,974 559,362,462 35 TOTAL OTHER Noncurrent Liabilities (lines 26 thru 34) $735,414,048 $735,198,081 36 CURRENT AND ACCRUED LIABILITIES 37 Current Portion of Long-Term Debt 500,000,000 0 38 Notes Payable (231) 240,000,000 0 39 Accounts Payable (232) 562,741,842 436,629,156 40 Notes Payable to Associated Companies (233) 0 0 41 Accounts Payable to Associated Companies (234) 47,446,787 60,265,614 42 Customer Deposits (235) 3,116,351 2,942,672 43 Taxes Accrued (236) 262-263 298,101,375 131,701,628 44 Interest Accrued (237) 53,863,647 49,856,330 45 Dividends Declared (238) 00 46 Matured Long-Term Debt (239) 00 47 Matured Interest (240) 00 48 Tax Collections Payable (241) 3,762,053 3,295,311 49 Miscellaneous Current and Accrued Liabilities (242) 268 45,888,456 52,303,153 50 Obligation Under Capital Leases-Current (243) 94,473 96,942 51 Derivative Instrument Liabilities (244) 3,350,761 8,519,105 52 (Less) Long-Term Portion of Derivative Instrument Liabilities 1,398,816 1,724,690 53 Derivative Instrument Liabilities -Hedges (245) 18,871,056 0 54 (Less) Long-Term Portion of Derivative Instrument Liabilities -Hedges 0 0 55 TOTAL Current and Accrued Liabilities (lines 37 thru 54) $1,775,837,985 $743,885,221 56 DEFERRED CREDITS 57 Customer Advances for Construction (252) $47,887,064 $45,836,656 58 Accumulated Deferred Investment Tax credits (255) 266-267 20,948,896 22,193,203 59 Deferred Gains from Disposition of Utility Plant (256) 0 0 60 Other Deferred Credits (253) 269 65,228,833 60,347,283 61 Other Regulatory Liabilities (254) 278 911,978,201 977,593,721 62 Unamortized Gains on Reacquired Debt (257) 260 0 0 63 Accumulated Deferred Income Taxes-Accelerated Amortization (281) 272-277 70,915,554 68,514,426 64 Accumulated Deferred Income Taxes -Other Property (282) 2,536,008,462 2,450,516,180 65 Accumulated Deferred Income Taxes -Other (283) 154,559,829 175,891,142 66 TOTAL Deferred Credits (lines 57 thru 65) $3,807,526,839 $3,800,892,611 67 TOTAL Liabilities and Stockholder Equity (lines 15, 24, 35, 55 and 66) $17,680,059,881 $16,116,473,849

FERC FORM NO. 2 (REV 06-04) Page 113 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year of Report MidAmerican Energy (1) [ X ] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 STATEMENT OF INCOME Quarterly 1. Enter in column (d) the balance for the reporting quarter and in column (e) the balance for the same three month period for the prior year. 2. Report in column (f) the quarter to date amounts for electric utility function; in column (h) the quarter to date amounts for gas utility, and in (j) the quarter to date amounts for other utility function for the current year quarter. 3. Report in column (g) the quarter to date amounts for electric utility funtion; in column (i) the quarter to date amounts for gas utility, and in (k) the quarter to date amounts for other utility function for the prior year quarter. 4. If additional columns are needed place them in a footnote.

Annual or Quarterly if applicable 5. Do not report fourth quarter data in columns (e) and (f) 6. Report amounts for accounts 412 and 413, Revenues and Expenses from Utility Plant Leased to Others, in another utility column in a similar manner to a utility department. Spread the amount (s) over lines 2 thru 26 as appropriate. Include these amounts in columns (c) and (d) totals. 7. Report amounts in account 414, Other Utility Operating Income, in the same manner as accounts 412 and 413 above. 8. Report data for lines 8, 10, and 11 for Natural Gas companies using accounts 404.1, 404.2, 404.3, 407.1 and 407.2. Total Total Current 3 Months Prior 3 Months Reference Current Year to Prior Year to Ended Ended Page Date Balance for Date Balance for Quarterly Only Quarterly Only Line Title of Account Number Quarter/Year Quarter/Year No 4th Quarter No 4th Quarter No. (a) (b) (c) (d) (e) (f) 1 UTILITY OPERATING INCOME 2 Operating Revenue (400) 300-301 $3,037,068,968 $2,827,162,113 3 Operating Expenses 4 Operation Expenses (401) 320-323 1,468,936,282 1,387,526,340 5 Maintenance Expenses (402) 320-323 248,209,377 246,842,159 6 Depreciation Expenses (403) 336-337 552,631,531 490,361,992 7 Depreciation Expenses for Asset Retirement Costs (403.1) 336-337 19,164,522 22,979,170 8 Amort. & Depl. of Utility Plant (404-405) 336-337 15,100,035 10,666,414 9 Amort. of Utility Plant Acq. Adj. (406) 336-337 0 0 10 Amort. of Prop. Losses,Unrecovered. Plant & Reg.Study Costs (407) 00 11 Amort. of Conversion Expenses (407) 00 12 Regulatory Debits (407.3) 93,901,732 51,018,470 13 (Less) Regulatory Credits (407.4) 94,593,060 98,633,140 14 Taxes Other Than Income Taxes (408.1) 262-263 138,834,955 132,976,748 15 Income Taxes- Federal (409.1) 262-263 (277,695,712) (477,118,940) 16 - Other (409.1) 262-263 (8,006,899) (23,319,723) 17 Provision for Deferred Income Taxes (410.1) (1) 234,272-277 1,046,869,677 975,650,701 18 (Less) Provision for Deferred Income Taxes-Cr (411.1) 234,272-277 1,006,643,465 651,460,850 19 Investment Tax Credit Adj.-Net (411.4) 266 (1,244,307) (1,244,307) 20 (Less) Gains from Disp. of Utility Plant(411.6) 00 21 Losses from Disp. of Utility Plant (411.7) 00 22 (Less) Gains from Disposition of Allowances (411.8) 74 74 23 Losses from Disposition of Allowances (411.9) 00 24 Accretion Exp (411.10) 23,943,999 23,906,236 25 TOTAL Utility Operating Expenses (Enter Total of lines 4 thru 24) $2,219,408,593 $2,090,151,196 $0 $0 26 Net Utility Operating Income (Enter Tot of line 2 less 25) Carry to Pg 117,line $817,660,375 $737,010,917 $0 $0

FERC FORM NO. 2 (REV 06-04) Page 114 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year of Report MidAmerican Energy (1) [ X ] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 STATEMENT OF INCOME (continued) 9. Use page 122 for important notes regarding the statement of income for any account thereof. 10. Give concise explanations concerning unsettled rate proceedings where a contingency exists such that refunds of a material amount may need to be made to the utility's customers or which may result in material refund to the utility with respect to power or gas purchases. State for each year effected the gross revenues or costs to which the contingency relates and the tax effects together with an explanation of the major factors which affect the rights of the utility to retain such revenues or recover amounts paid with respect to power or gas purchases. 11. Give concise explanations concerning significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding affecting revenues received or costs incurred for power or gas purchases, and a summary of the adjustments made to balance sheet, income, and expense accounts. 12. If any notes appearing in the report to stockholders are applicable to the Statement of Income, such notes may be included at page 122. 13. Enter on page 122 a concise explanation of only those changes in accounting methods made during the year which had an effect on net income, including the basis of allocations and apportionments from those used in the preceding year. Also, give the appropriate dollar effect of such changes. 14. Explain in a footnote if the previous year's/quarter's figures are different from that reported in prior reports. 15. If the columns are insufficient for reporting additional utility departments, supply the appropriate account titles report the information in a footnote to this schedule. Electric Utility Gas Utility Other Utility

Current Year to Date Previous Year to Date Current Year to Date Previous Year to Date Current Year to Date Previous Year to Date (in dollars) (in dollars) (in dollars) (in dollars) (in dollars) (in dollars) Line (g) (h) (i) (j) (k) (l) No. 1 $2,283,146,985 2,108,154,563 $753,921,983 719,007,550 $0 $0 2 3 875,931,241 817,434,835 593,005,041 570,091,505 4 233,228,478 231,949,189 14,980,899 14,892,970 5 510,321,668 450,682,886 42,309,863 39,679,106 6 19,164,522 22,979,170 0 0 7 13,262,080 8,839,994 1,837,955 1,826,420 8 0 0 0 0 9 0 0 0 0 10 0 0 0 0 11 93,901,732 51,018,470 0 0 12 94,593,060 98,633,140 0 0 13 120,956,287 111,599,374 17,878,668 21,377,374 14 (287,548,281) (485,493,753) 9,852,569 8,374,813 15 (15,124,419) (25,945,506) 7,117,520 2,625,783 16 887,591,387 859,804,044 159,278,290 115,846,657 17 847,053,443 551,268,439 159,590,022 100,192,411 18 (1,103,325) (1,103,325) (140,982) (140,982) 19 0 0 0 0 20 0 0 0 0 21 74 74 0 0 22 0 0 0 0 23 23,943,999 23,906,236 0 0 24 $1,532,878,792 $1,415,769,961 $686,529,801 $674,381,235 $0 $0 25 $750,268,193 $692,384,602 $67,392,182 $44,626,315 $0 $0 26

FERC FORM NO. 2 (REV 06-04) Page 115 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year of Report MidAmerican Energy (1) [ X ] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 STATEMENT OF INCOME (continued) Reference Total Total Current 3 Months Prior 3 Months Title of Account Page Current Year to Prior Year to Ended Ended Number Date Balance for Date Balance for Quarterly Only Quarterly Only Line Quarter/Year Quarter/Year No 4th Quarter No 4th Quarter No. (a) (b) (c) (d) (e) (f) 27 Net Utility Operating Income (Carried forward from page 114) $817,660,375 $737,010,917 28 Other Income and Deductions 29 Other Income 30 Non-Utility Operating Income 31 Revenues From Merchandising, Jobbing and Contract Work (415) 6,429,619 3,062,185 32 (Less) Costs and Exp. of Merchandising,Job. & Contract Work (416) 5,094,977 2,832,574 33 Revenues From Non-utility Operations (417) 1,282,396 573,077 34 (Less) Expenses of Non-utility Operations (417.1) 507,748 1,255,010 35 Nonoperating Rental Income (418) 186,074 132,874 36 Equity in Earnings of Subsidiariy Companies (418.1) 119 00 37 Interest and Dividend Income (419) 6,779,961 3,719,725 38 Allowance for Other Funds Used During Construction (419.1) 53,857,248 41,235,481 39 Miscellaneous Nonoperating Income (421) 5,285,519 9,936,046 40 Gain on Disposition of Property (421.1) 388,571 710,749 41 TOTAL Other Income (Enter Total of lines 31 thru 40) $68,606,663 $55,282,553 42 Other Income Deductions 43 Loss on Disposition of Property (421.2) 26,901 9,126 44 Miscellaneous Amortization (425) 340 8,143 8,143 45 Donations (426.1) 340 5,918,925 2,429,752 46 Life Insurance (426.2) (6,170,878) (13,477,568) 47 Penalties (426.3) 0 0 48 Exp. For Certain Civic, Political & Related Activities (426.4) 1,135,991 1,102,634 49 Other Deductions (426.5) 4,492,323 3,689,801 50 TOTAL Other Income Deductions (Total of lines 43 thru 49) $5,411,405 ($6,238,112) 51 Taxes Applic. to Other Income and Deductions 52 Taxes Other Than Income Taxes (408.2) 262-263 554,847 291,776 53 Income Taxes-Federal (409.2) 262-263 (6,283,640) (5,826,751) 54 Income Taxes- Other (409.2) 262-263 (3,374,448) (2,309,544) 55 Provision for Deferred Income Taxes (410.2) 234,272-277 1,579,688,963 1,174,747,294 56 (Less) Provision for Deferred Income Taxes-Cr. (411.2) 234,272-277 1,577,641,638 1,172,667,808 57 Investment Tax Credit Adj.-Net (411.5) 00 58 (Less) Investment Tax Credits (420) 00 59 TOTAL Taxes on Other Income and Deduct. (Total of lines 52-58) ($7,055,916) ($5,765,033) 60 Net Other Income and Deductions (Total of lines 41, 50, 59) $70,251,174 $67,285,698 61 Interest Charges 62 Interest on Long Term Debt (427) 219,846,878 207,616,552 63 Amort. of Debt Disc. and Expense (428) 3,835,949 3,684,896 64 Amortization of Loss on Reacquired Debt (428.1) 1,190,340 1,144,544 65 (Less) Amort. of Premium on Debt-Credit (429) 1,016,076 1,016,076 66 (Less) Amortization of Gain on Reacquired Debt-Credit (429.1) 00 67 Interest on Debt to Assoc. Companies (430) 340 00 68 Other Interest Expenses (431) 340 1,903,391 3,365,096 69 (Less) Allowance for Borrowed Funds Used During Construction-Cr (432) 20,001,820 15,040,742 70 Net Interest Charges (Enter Total of lines 62 thru 69) 205,758,662 199,754,270 71 Income Before Extraordinary Items (Total of lines 27, 60 and 70) 682,152,887 604,542,345 72 Extraordinary Items 73 Extraordinary Income (434) 00 74 (Less) Extraordinary Deductions (435) 00 75 Net Extraordinary Items ( Enter Total of lines 73 less line 74) 0 0 76 Income Taxes - Federal and Other (409.3) 262-263 00 77 Extraordinary Items After Taxes ( Enter Total of line 75 less line 76) 0 0 78 Net Income (Enter Total of lines 71 and 77) $682,152,887 $604,542,345

FERC FORM NO. 2 (REV 06-04) Page 116 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 Statement of Accumulated Comprehensive Income and Hedging Activities 1. Report in columns (b) ( c ) and (e) the amounts of accumulated other comprehensive income items, on a net-of-tax basis, where appropriate. 2. Report in columns (f) and (g) the amounts if other categories of other cash flow hedges. 3. For each category of hedges that have been accounted for as "fair value hedges', report the accounts affected and the related amounts in a footnote. 4. Report data on a year-todate basis.

Unrealized Gains and Losses on Minimum Pension available-for-sales liability Adjustment Foreign Currency Other Line Title of Account securities (net amount) Hedges Adjustments No. (a) (b) (c) (d) (e) 1 Balance of Account 219 at Beginning of Preceding Year 0 2 Preceding Year Reclassification from Account 219 to Net Income 0 3 Preceding Year Changes in Fair Value 0 0 0 0 4 Total (lines 2 and 3) 0000 5 Balance of Account 219 at End of Preceding Year's 0 Year to Date Period 0000 6 Balance of Account 219 at Beginning of 0 Current Year 0000 7 Current Year Reclassifications from Account 219 to Net Income 0 000 8 Current Year Changes in Fair Value 0 0 0 0 9 Total (lines 7 and 8) 0000 10 Balance of Account 219 at End of Current Year's Year to Date Period 0 0 0 0

FERC FORM NO. 2 ( NEW 06/02) Page 117 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmisson End of 2018 Statement of Accumulated Comprehensive Income and Hedging Activities (continued)

Other Cash Totals for each Net Income Flow Hedges Other Cash category of (Carried Forward Total (Specity) Flow Hedges items recorded in from Page 116, Comprehensive Line Electric & Gas Derivatives (Specity) Account 219 Line 72) Income No. (f) (g) (h) (i) (j) 1 000 2000 3000 4 0 0 0 604,542,345 604,542,345 5 000 6 000 7000 8000 9 0 0 0 682,152,887 682,152,887 10 0 0 0

FERC FORM NO. 2 ( NEW 06/02) Page 117a Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [ X ] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 STATEMENT OF RETAINED EARNINGS FOR THE YEAR 1. Report all changes in appropriated retained earnings, unappropriated retained earnings, and unappropriated undistributed subsidiary earnings for the year. 2. Each credit and debit during the year should be identified as to the retained earnings account in which recorded (Accounts 433, 436-439 inclusive). Show the contra primary account 439 inclusive). Show the contra primary account affected in column (b). 3. State the purpose and amount for each reservation or appropriation of retained earnings. 4. List first Account 439, Adjustments to Retained Earnings, reflecting adjustments to the opening balance of retained earnings. Follow by credit, then debit items, in that order. 5. Show dividends for each class and series of capital stock. Contra Current Previous Primary Quarter/Year Quarter/Year Account Year to Date Year to Date Line Item Affected Balance Balance No. (a) (b) (c) (d) 1 UNAPPROPRIATED RETAINED EARNINGS 2 Balance-Beginning of Period $ 5,202,913,757 $ 4,598,371,412 3 Changes (identify by prescribed retained earnings accounts) 4 Adjustments to Retained Earnings (Account 439) 5 6 FIN 48 Adoption 00 7 8 9 10 TOTAL Credits to Retained Earnings (Acct. 439) 00 11 12 13 14 15 16 TOTAL Debits to Retained Earnings (Acct. 439) 00 17 Balance Transferred from Income (Account 433 less Account 418.1) 682,152,887 604,542,345 18 Appropriations of Retained Earnings (Account 436) 19 20 21 22 23 TOTAL Appropriations of Retained Earnings (Acct 436) 00 24 Dividends Declared-Preferred Stock (Account 437) 25 Preferred Dividends - Various Series 238 0 0 26 27 28 29 30 TOTAL Dividends Declared-Preferred Stock (Acct.437) 00 31 Dividends Declared-Common Stock (Account 438) 32 00 33 No Par Common Stock 238 0 0 34 35 36 37 TOTAL Dividends Declared-Common Stock (Acct. 438) 00 38 Transfers from Acct.216.1,Unappropriated Undistributed Subsidiary Earnings 00 39 Balance- End of Period (Total of lines 01,09,15,16,22,29,36 and 37) $ 5,885,066,644 $ 5,202,913,757

FERC FORM NO.2 (REV. 06-04) Page 118 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Year/Period of Report MidAmerican Energy (1) [ X ] An Original Company (2) [ ] A Resubmission End of 2018 STATEMENT OF RETAINED EARNINGS FOR THE YEAR (continued) 1 Report all changes in appropriated retained earnings, unappropriated retained earnings, year to date, and unappropriated undistributed subsidiary earnings for the year. 2 Each credit and debit during the year should be identified as to the retained earnings account in which recorded (Accounts 433, 436- 439 inclusive). Show the contra primary account affected in column (b). 3 State the purpose and amount for each reservation or appropriation of retained earnings. 4 List first Account 439, Adjustments to Retained Earnings, reflecting adjustments to the opening balance of retained earnings. Follow by credit, then debit items, in that order. 5 Show dividends for each class and series of capital stock.

Contra Current Previous Primary Quarter/Year Quarter/Year Account Year to Date Year to Date Line Item Affected Balance Balance No. (a) (b) (c) (d) 40 APPROPRIATED RETAINED EARNINGS (Account 215) 41 42 43 44 45 46 47 Total Appropriated Retained Earnings ( Account 215) 00 48 APPROP. RETAINED EARNINGS-AMORT. Reserve, Federal (Account 215.1) 49 TOTAL Appropriated Retained Earnings-Amort. Reserve, Federal (Account 215.1) 50 TOTAL Appropriated Retained Earnings (Accounts 215,215.1) (Total 45, 46) 51 TOTAL Retained Earnings ( Account 215,215.1,216) (Total 38, 47) (216.1) $5,885,066,644 $5,202,913,757 52 UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (ACCOUNT 216.1) 53 Report only on an Annual Basis, no Quarterly 54 Balance-Beginning of Year (Debit or Credit) 0 0 55 Equity in Earnings for Year (Credit) (Account 418.1) 0 0 56 (Less) Dividends Received (Debit) 0 0 57 58 Balance- End of Year (Total lines 49 thru 52) $0 $0

FERC FORM NO. 2 (REV 06-04) Page 119 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Current Year to Date Previous Year to Date Line Description (See Instructions for Explanation of Codes) Quarter/Year Quarter/Year No (a) (b) (c) 1 Net Cash Flow from Operating Activities: 2 Net Income (Line 72(c) on page 117) $ 682,152,887 $ 604,542,345 3 Non Cash Charges (Credits) to Income: - - 4 Depreciation and Depletion 571,796,053 513,341,162 5 Amortization of - Other (Note 1, page 122) 66,277,423 62,186,223 6 Depreciation charged to operating expenses 11,222,991 10,338,298 7 Regulatory Debits and Credits [Net] (691,329) (47,614,670) 8 Deferred Income Taxes (Net) 42,273,537 326,269,337 9 Investment Tax Credit Adjustment (Net) (1,244,307) (1,244,307) 10 Net (Increase) Decrease in Receivables (25,355,163) (55,792,644) 11 Net (Increase) Decrease in Inventory 40,950,903 18,728,275 12 Net (Increase) Decrease in Allowances Inventory 64,934 110,391 13 Net Increase (Decrease) in Payables and Accrued Expenses 173,9 28,867 38,542,945 14 Net (Increase) Decrease in Other Regulatory Assets 9,053 (144,050) 15 Net Increase (Decrease) in Other Regulatory Liabilities 1, 949,625 (654,768) 16 (Less) Allowance for Other Funds Used During Construction (53,857,248) 41,235,481 17 (Less) Undistributed Earnings from Subsidiary Companies 18 Other (provide details in footnote): 19 Working Capital - Prepayments and Other Current Liabilities (2,249,949) (3,056,618) 20 Other (Note 2, page 122) 282,444 (29,286,560) 21 22 Net Cash Provided by (Used in) Operating Activities (Total of lines 2 thru 21) $ 1,507,510,721 $ 1,395,029,878 23 24 Cash Flows from Investment Activities: 25 Construction and Acquisition of Plant (Including Land): 26 Gross Additions to Utility Plant (Less Nuclear fuel) $ (2,485,151,702) $ (1,862,840,155) 27 Gross Additions to Nuclear Fuel (22,261,623) (22,478,021) 28 Gross Additions to Common Utility Plant [currently N/A for MEC] 29 Gross Additions to Nonutility Plant (134,537) (323,376) 30 (Less) Allowance for Other Funds Used During Construction (53,857,248) (41,235,481) 31 Other: (provide details in footnote) Net Cost of Removal of Plant (39,202,932) (22,353,945) 32 Accrued Additions to Plant 161,405,522 93,762,635 33 34 Cash Outflows for Plant (Total of lines 26 thru 33) $ (2,331,488,024) $ (1,772,997,381) 35 36 Acquisition of Other Noncurrent Assets 37 Proceeds from Disposal of Noncurrent Assets 17,005,058 1,885,018 38 39 Investments in and Advances to Assoc. and Subsidiary Companies 40 Contributions and Advances from Assoc. and Subsidiary Companies 41 Disposition of Investments in ( and Advances to) 42 Associated and Subsidiary Companies 43 44 Purchase of Investment Securities (261,185,020) (147,472,891) 45 Proceeds from Sales of Investment Securities 223,446,356 136,932,152

FERC FORM NO.2 (REV 06-04) Page 120 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [ X ] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 STATEMENT OF CASH FLOWS 1. Codes to be used: (a) Net Proceeds or Payments; (b) Bonds, debentures and other long-term debt; (c) Include commercial paper; and (d) Identify separately such items as investments, fixed assets, intangibles, etc. 2. Information about noncash investing and financing activities should be provided in the Notes to the Financial Statements. Also provide a reconciliation between "Cash and Cash Equivalents at End of Year" with related amounts on the balance sheet. 3. Operating Activities - Other : Include gains and losses pertaining to operating activities only. Gains and Losses pertaining to investing and financing activities should be reported in those activities. Show in the Notes to the Financial Statements the amounts of interest paid (net of amounts capitalized) and income taxes paid. 4. Investing Activities: Include at Other (line 31) net cash flows to acquire other companies. Provide a reconciliation of assets acquired with liabilities assumed in the Notes to the Financial Statements. Do not include on this statement the dollar amount of leases capitalized per the USofA General Instruction 20; instead provide a reconciliation of the dollar amount of leases capitalized with the plant cost. Current Year to Date Previous Year to Date Line Description (See Instructions for Explanation of Codes) Quarter/Year Quarter/Year No (a) (b) (c) 46 Loans Made or Purchased 47 Collections of Loans 48 49 Net (Increase) Decrease in Receivables 50 Net (Increase) Decrease in Inventory 51 Net (Increase) Decrease in Allowances Held for Speculation 52 Net Increase (Decrease) in Payables and Accrued Expenses 53 Other, Net: (43,372,986) (5,709,102) 54 55 56 Net Cash Provided by (Used in) Investing Activities 57 (Total of lines 34 thru 55) $ (2,308,848,644) $ (1,775,944,000) 58 59 Cash Flows from Financing Activities: 60 Proceeds from Issuance of: 61 Long Term Debt 693,889,000 999,210,250 62 Preferred Stock, Net of Issuance Cost 63 Common Stock 64 Other (provide details in footnote): 65 66 Net Increase in Short Term Debt 240,000,000 67 Other (provided details in footnote): 50,000 68 Debt issuance costs (6,981,424) (8,872,491) 69 70 Cash Provided by Outside Sou(Total of lines 61 thru 69) $ 926,957,576 $ 990,337,759 71 72 Payment for Retirement of: 73 Long Term Debt (350,426,189) (255,379,153) 74 Preferred Stock 75 Common Stock 76 Other (provide details in footnote): 77 78 Net Decrease in Short Term Debt - (99,000,000) 79 80 Dividends on Preferred Stock 81 Dividends on Common Stock 82 Net Cash Provided by (Used in) Financing Activities 83 (Total of lines 70 thru 81) $ 576,531,387 $ 635,958,606 84 85 Net Increase (Decrease) in Cash and Cash Equivalents 86 (Total of lines 22,57,and 83) $ (224,806,536) $ 255,044,484 87 88 Cash and Cash Equivalents at Beginning of Year 281,409,944 26,365,460 89 90 Cash and Cash Equivalents at End of Year (Note 4 , page 122) $ 56,603,408 $ 281,409,944

FERC FORM NO.2 (REV 06-04) Page 120a Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [ X ] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 STATEMENT OF CASH FLOWS

Current Year to Date Previous Year to Date Line Description (See Instructions for Explanation of Codes) Quarter/Year Quarter/Year No (a) (b) (c)

[1] Page 120, Line 5, Column b, Amortization - Other:

a. Asset retirement obligation accretion expense $ 23,943,999 $ 23,906,236 b. Nuclear fuel 23,215,032 23,792,166 c. Utility plant 15,100,035 10,666,414 d. Debt issue cost and discounts 2,819,874 2,668,820 e. Loss on reacquired debt 1,190,340 1,144,444 f. Other 8,143 8,143

Total $ 66,277,423 $ 62,186,223

[2] Page 120, Line 20, Column b, Cash Flows From Operating Activities - Other:

a. Settlements of asset retirement obligations $ (27,899,572) $ (26,035,117) b. Pension and other postretirement plans (21,120,125) (25,656,114) c. Advances for aid in construction, net 2,050,407 5,109,605 d. Energy efficiency costs 38,049,994 13,720,875 e. Provision for rate refunds 4,160,361 (788,204) f. Other, net 5,041,379 4,362,395

Total $ 282,444 $ (29,286,560)

[3] Page 121, Line 53, Column b, Cash Flows From Investment Activities - Other:

a. Nuclear decommissioning trust $ 29,789,040 $ 4,537,275 b. Corporate-owned life insurance 14,505,188 1,374,626 c. Other, net (921,242) (202,799)

Total $ 43,372,986 $ 5,709,102

[4] Page 121, Line 90, Column b:

a. Working funds (135) $ 160,590 $ 159,700 b. Temporary cash investments (136) 6,930 171,478,632 c. Restricted cash and cash equivalents included in special funds (128) 56,435,888 109,771,612

Total cash and cash equivalents $ 56,603,408 $ 281,409,944

Supplemental Information

Interest paid, net of amounts capitalized $ 197,741,132 $ 192,605,043

Income taxes paid (received) $ (493,529,000) $ (464,804,000)

FERC FORM NO.2 (REV 06-04) Page 121a Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy Company (1) [X] An Original (Mo, Day, Yr) End of 2018 (2) [ ] A resubmission NOTES TO FINANCIAL STATEMENTS

1. Provide important disclosures regarding the Balance Sheet, Statement of Income for the Year, Statement of Retained Earnings for the Year, and Statement of Cash Flow, or any account thereof. Classify the disclosures according to each financial statement, providing a subheading for each statement except where a disclosure is applicable to more than one statement. The disclosures must be on the same subject matters and in the same level of detail that would be required if the respondent issued general purpose financial statements to the public or shareholders.

2. Furnish details as to any significant contingent assets or liabilities existing at year end, and briefly explain any action initiated by the Internal Revenue Service involving possible assessment of additional income taxes of material amount, or a claim for refund of income taxes of a material amount initiated by the utility. Also, briefly explain any dividends in arrears on cumulative preferred stock.

3. Furnish details on the respondent's pension plans, post-retirement benefits other than pensions (PBOP) plans, and post-employment benefit plans as required by instruction no. 1 and, in addition, disclose for each individual plan the current year's cash contributions. Furnish details on the accounting for the plans and any changes in the method of accounting for them. Include details on the accounting for transition obligations or assets, gains or losses, the amounts deferred and the expected recovery periods. Also, disclose any current year's plan or trust curtailments, terminations, transfers, or reversions of assets. Entities that participate in multiemployer postretirement benefit plans (e.g. parent company sponsored pension plans) disclose in addition to the required disclosures for the consolidated plan, (1) the amount of cost recognized in the respondent’s financial statements for each plan for the period presented, and (2) the basis for determining the respondent’s share of the total plan costs.

4. Furnish details on the respondent’s asset retirement obligations (ARO) as required by instruction no. 1 and, in addition, disclose the amounts recovered through rates to settle such obligations. Identify any mechanism or account in which recovered funds are being placed (i.e. trust funds, insurance policies, surety bonds). Furnish details on the accounting for the asset retirement obligations and any changes in the measurement or method of accounting for the obligations. Include details on the accounting for settlement of the obligations and any gains or losses expected or incurred on the settlement.

5. Provide a list of all environmental credits received during the reporting period.

6. Provide a summary of revenues and expenses for each tracked cost and special surcharge.

7. Where Account 189, Unamortized Loss on Reacquired Debt, and 257, Unamortized Gain on Reacquired Debt, are not used, give an explanation, providing the rate treatment given these items. See General Instruction 17 of the Uniform System of Accounts.

8. Explain concisely any retained earnings restrictions and state the amount of retained earnings affected by such restrictions.

9. Disclose details on any significant financial changes during the reporting year to the respondent or the respondent's consolidated group that directly affect the respondent's gas pipeline operations, including: sales, transfers or mergers of affiliates, investments in new partnerships, sales of gas pipeline facilities or the sale of ownership interests in the gas pipeline to limited partnerships, investments in related industries (i.e., production, gathering) major pipeline investments, acquisitions by the parent corporation(s), and distributions of capital.

10. Explain concisely unsettled rate proceedings where a contingency exists such that the company may need to refund a material amount to the utility's customers or that the utility may receive a material refund with respect to power or gas purchases. State for each year affected the gross revenues or costs to which the contingency relates and the tax effects and explain the major factors that affect the rights of the utility to retain such revenues or to recover amounts paid with respect to power and gas purchases.

11. Explain concisely significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding affecting revenues received or costs incurred for power or gas purchases, and summarize the adjustments made to balance sheet, income, and expense accounts.

12. Explain concisely only those significant changes in accounting methods made during the year which had an effect on net income, including the basis of allocations and apportionments from those used in the preceding year. Also give the approximate dollar effect of such changes.

13. For the 3Q disclosures, respondent must provide in the notes sufficient disclosures so as to make the interim information not misleading. Disclosures which would substantially duplicate the disclosures contained in the most recent FERC Annual Report may be omitted.

14. For the 3Q disclosures, the disclosures shall be provided where events subsequent to the end of the most recent year have occurred which have a material effect on the respondent. Respondent must include in the notes significant changes since the most recently completed year in such items as: accounting principles and practices; estimates inherent in the preparation of the financial statement; status of long-term contracts; capitalization including significant new borrowings or modifications of existing financing agreements; and changes resulting from business combinations or dispositions. However were material contingencies exist, the disclosure of such matters shall be provided even though a significant change since year end may not have occurred.

15. Finally, if the notes to the financial statements relating to the respondent appearing in the annual report to the stockholders are applicable and furnish the data required by the above instructions, such notes may be included herein.

FERC FORM NO. 2/3-Q (REV 12-07) Page 122.1 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

MIDAMERICAN ENERGY COMPANY NOTES TO FINANCIAL STATEMENTS

(1) Organization and Operations

MidAmerican Energy Company ("MidAmerican Energy") is a public utility with electric and natural gas operations and is the principal subsidiary of MHC Inc. ("MHC"). MHC is a holding company that conducts no business other than the ownership of its subsidiaries and related corporate services. MHC's nonregulated subsidiaries include Midwest Capital Group, Inc. and MEC Construction Services Co. MHC is the direct wholly owned subsidiary of MidAmerican Funding, LLC, ("MidAmerican Funding"), which is an Iowa limited liability company with Berkshire Hathaway Energy Company ("BHE") as its sole member. BHE is a holding company based in Des Moines, Iowa that owns subsidiaries principally engaged in energy businesses. BHE is a consolidated subsidiary of Berkshire Hathaway Inc. ("Berkshire Hathaway").

(2) Summary of Significant Accounting Policies

Use of Estimates in Preparation of Financial Statements

The preparation of the Financial Statements in conformity with FERC guidelines requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the period. These estimates include, but are not limited to, the effects of regulation; certain assumptions made in accounting for pension and other postretirement benefits; asset retirement obligations ("AROs"); income taxes; unbilled revenue; valuation of certain financial assets and liabilities, including derivative contracts; and accounting for contingencies. Actual results may differ from the estimates used in preparing the Financial Statements.

As required by the FERC, operating income in the FERC presentation must exclude certain nonregulated operating revenue and costs and include non-service costs of postretirement benefit plans and income tax expense pertinent to regulated operations, which are included and excluded, respectively, in operating income determined in accordance with accounting principles generally accepted in the United States of America (“GAAP”). Secondly, GAAP requires the offsetting of certain tax related assets and liabilities that are reported separately in accordance with FERC guidelines. Thirdly, MidAmerican Energy has accrued for the costs of removing other electric and gas assets through its depreciation rates and reported these balances in accumulated depreciation in accordance with the FERC guidelines whereas GAAP requires those costs to be reported as a regulatory liability. Finally, FERC guidelines require certain other assets and liabilities, including derivatives, asset retirement obligations and affiliate receivables and payables, to be presented differently than they would be under GAAP. If GAAP were followed, as of December 31, 2018 and 2017, respectively, net utility plant would be increased by $905 million and $861 million; current and accrued assets would be increased by $42 million and $94 million; other property and investments would be decreased by $85 million and $207 million; deferred debits would be decreased by $623 million and $546 million; current and accrued liabilities would be increased by $514 million and $366 million, long-term debt would be decreased by $534 million and $380 million; other noncurrent liabilities and deferred credits would be decreased by $259 million and increased by $216 million; and proprietary capital would remain unchanged.

Accounting for the Effects of Certain Types of Regulation

MidAmerican Energy's utility operations are subject to the regulation of the Iowa Utilities Board ("IUB"), the Illinois Commerce Commission ("ICC"), the South Dakota Public Utilities Commission, and the Federal Energy Regulatory Commission ("FERC"). MidAmerican Energy's accounting policies and the accompanying Financial Statements conform to GAAP except for the differences noted above applicable to rate-regulated enterprises and reflect the effects of the ratemaking process.

123 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

MidAmerican Energy prepares its financial statements in accordance with authoritative guidance for regulated operations, which recognizes the economic effects of regulation. Accordingly, MidAmerican Energy defers the recognition of certain costs or income if it is probable that, through the ratemaking process, there will be a corresponding increase or decrease in future regulated rates. Regulatory assets and liabilities are established to reflect the impacts of these deferrals, which will be recognized in earnings in the periods the corresponding changes in regulated rates occur.

MidAmerican Energy continually evaluates the applicability of the guidance for regulated operations and whether its regulatory assets and liabilities are probable of inclusion in future regulated rates by considering factors such as a change in the regulator's approach to setting rates from cost-based ratemaking to another form of regulation, other regulatory actions or the impact of competition, that could limit MidAmerican Energy's ability to recover its costs. MidAmerican Energy believes the application of the guidance for regulated operations is appropriate, and its existing regulatory assets and liabilities are probable of inclusion in future regulated rates. The evaluation reflects the current political and regulatory climate at both the federal and state levels. If it becomes no longer probable that the deferred costs or income will be included in future regulated rates, the related regulatory assets and liabilities will be written off to net income, returned to customers or re-established as accumulated other comprehensive income (loss) ("AOCI").

Fair Value Measurements

As defined under GAAP, fair value is the price that would be received to sell an asset or paid to transfer a liability between market participants in the principal market or in the most advantageous market when no principal market exists. Adjustments to transaction prices or quoted market prices may be required in illiquid or disorderly markets in order to estimate fair value. Different valuation techniques may be appropriate under the circumstances to determine the value that would be received to sell an asset or paid to transfer a liability in an orderly transaction. Market participants are assumed to be independent, knowledgeable, able and willing to transact an exchange and not under duress. Nonperformance or credit risk is considered in determining fair value. Considerable judgment may be required in interpreting market data used to develop the estimates of fair value. Accordingly, estimates of fair value presented herein are not necessarily indicative of the amounts that could be realized in a current or future market exchange.

Cash Equivalents and Restricted Cash and Cash Equivalents and Investments

Cash equivalents consist of funds invested in money market mutual funds, United States Treasury Bills and other investments with a maturity of three months or less when purchased. Cash and cash equivalents exclude amounts where availability is restricted by legal requirements, loan agreements or other contractual provisions. Restricted amounts are included in other current property and investments and restricted investments on the Balance Sheets.

Investments

Fixed Maturity Securities

MidAmerican Energy's management determines the appropriate classification of investments in fixed maturity securities at the acquisition date and reevaluates the classification at each balance sheet date. Investments that management does not intend to use or is restricted from using in current operations are presented as noncurrent on the Balance Sheets.

Available-for-sale investments are carried at fair value with realized gains and losses, as determined on a specific identification basis, recognized in earnings and unrealized gains and losses recognized in AOCI, net of tax. Realized and unrealized gains and losses on fixed maturity securities in a trust related to the decommissioning of the Quad Cities Generating Station Units 1 and 2 ("Quad Cities Station") are recorded as a net regulatory liability because MidAmerican Energy expects to recover costs for these activities through regulated rates. Trading investments are carried at fair value with changes in fair value recognized in earnings. Held-to-maturity securities are carried at amortized cost, reflecting the ability and intent to hold the securities to maturity. The difference between the original cost and maturity value of a fixed maturity security is amortized to earnings using the interest method.

Investments gains and losses arise when investments are sold (as determined on a specific identification basis) or are other-than-temporarily impaired with respect to securities classified as available-for-sale. If the value of a fixed maturity investment declines to below amortized cost and the decline is deemed other than temporary, the amortized cost of the investment is reduced to fair value, with a corresponding charge to earnings. Any resulting impairment loss is recognized in earnings if MidAmerican Energy

123.1 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of (1) X An Original (Mo, Da, Yr) Report MidAmerican Energy Company (2) A Resubmission / / End of 2018 NOTES TO FINANCIAL STATEMENTS (Continued) intends to sell, or expects to be required to sell, the debt security before its amortized cost is recovered. If MidAmerican Energy does not expect to ultimately recover the amortized cost basis even if it does not intend to sell the security, the credit loss component is recognized in earnings and any difference between fair value and the amortized cost basis, net of the credit loss, is reflected in other comprehensive income (loss) ("OCI"). For regulated investments, any impairment charge is offset by the establishment of a regulatory asset to the extent recovery in regulated rates is probable.

Equity Securities

All changes in fair value of equity securities in a trust related to the decommissioning of nuclear generation assets are recorded as a net regulatory liability since MidAmerican Energy expects to recover costs for these activities through regulated rates.

Allowance for Doubtful Accounts

Receivables are stated at the outstanding principal amount, net of an estimated allowance for doubtful accounts. The allowance for doubtful accounts is based on MidAmerican Energy's assessment of the collectibility of amounts owed to it by its customers. This assessment requires judgment regarding the ability of customers to pay or the outcome of any pending disputes. As of December 31, 2018 and 2017, the allowance for doubtful accounts totaled $7 million and is included in receivables, net on the Balance Sheets.

Derivatives

MidAmerican Energy employs a number of different derivative contracts, including forwards, futures, options, swaps and other agreements, to manage price risk for electricity, natural gas and other commodities, and interest rate risk. Derivative contracts are recorded on the Balance Sheets as either assets or liabilities and are stated at estimated fair value unless they are designated as normal purchases or normal sales and qualify for the exception afforded by GAAP. Derivative balances reflect offsetting permitted under master netting agreements with counterparties and cash collateral paid or received under such agreements. Cash collateral received from or paid to counterparties to secure derivative contract assets or liabilities in excess of amounts offset is included in other current assets on the Balance Sheets.

Commodity derivatives used in normal business operations that are settled by physical delivery, among other criteria, are eligible for and may be designated as normal purchases or normal sales. Normal purchases or normal sales contracts are not marked to market, and settled amounts are recognized as operating revenue or cost of sales on the Statements of Income.

For MidAmerican Energy's derivatives not designated as hedging contracts, the settled amount is generally included in regulated rates. Accordingly, the net unrealized gains and losses associated with interim price movements on contracts that are accounted for as derivatives and probable of inclusion in regulated rates are recorded as regulatory assets and liabilities.

Inventories

Inventories consist mainly of coal stocks, totaling $51 million and $117 million as of December 31, 2018 and 2017, respectively, materials and supplies, totaling $124 million and $100 million as of December 31, 2018 and 2017, respectively, and natural gas in storage, totaling $24 million as of December 31, 2018 and 2017. The cost of materials and supplies, coal stocks and fuel oil is determined using the average cost method. The cost of stored natural gas is determined using the last-in-first-out method. With respect to stored natural gas, the replacement cost would be $14 million and $22 million higher as of December 31, 2018 and 2017, respectively.

Utility Plant, Net

General

Additions to utility plant are recorded at cost. MidAmerican Energy capitalizes all construction-related material, direct labor and contract services, as well as indirect construction costs. Indirect construction costs include debt allowance for funds used during construction ("AFUDC") and equity AFUDC. The cost of additions and betterments are capitalized, while costs incurred that do not improve or extend the useful lives of the related assets are generally expensed. Additionally, MidAmerican Energy has regulatory

123.2 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of (1) X An Original (Mo, Da, Yr) Report MidAmerican Energy Company (2) A Resubmission / / End of 2018 NOTES TO FINANCIAL STATEMENTS (Continued) arrangements in Iowa in which the carrying cost of certain utility plant has been reduced for amounts associated with electric returns on equity exceeding specified thresholds and retail energy benefits associated with certain wind-powered generation. Amounts expensed under this arrangement are included as a component of depreciation and amortization.

Depreciation and amortization for MidAmerican Energy's utility operations are computed by applying the composite or straight-line method based on either estimated useful lives or mandated recovery periods as prescribed by its various regulatory authorities. Depreciation studies are completed by MidAmerican Energy to determine the appropriate group lives, net salvage and group depreciation rates. These studies are reviewed and rates are ultimately approved by the applicable regulatory commission. Net salvage includes the estimated future residual values of the assets and any estimated removal costs recovered through approved depreciation rates. Estimated removal costs are recorded as either a cost of removal regulatory liability or an ARO liability on the Balance Sheets, depending on whether the obligation meets the requirements of an ARO. As actual removal costs are incurred, the associated liability is reduced.

The average depreciation and amortization rates applied to depreciable utility plant for the years ended December 31 were as follows:

2018 2017

Electric 2.9% 2.6% Natural gas 2.8% 2.7%

Generally, when MidAmerican Energy retires or sells a component of utility plant, it charges the original cost, net of any proceeds from the disposition to accumulated depreciation. Any gain or loss on disposals of nonregulated assets is recorded through earnings.

Debt and equity AFUDC, which represent the estimated costs of debt and equity funds necessary to finance the construction of its regulated facilities, is capitalized by MidAmerican Energy as a component of utility plant, with offsetting credits to the Statements of Income. AFUDC is computed based on guidelines set forth by the FERC. After construction is completed, MidAmerican Energy is permitted to earn a return on these costs as a component of the related assets, as well as recover these costs through depreciation expense over the useful lives of the related assets.

Asset Retirement Obligations

MidAmerican Energy recognizes AROs when it has a legal obligation to perform decommissioning or removal activities upon retirement of an asset. MidAmerican Energy's AROs are primarily related to decommissioning of the Quad Cities Station and obligations associated with its other generating facilities. The fair value of an ARO liability is recognized in the period in which it is incurred, if a reasonable estimate of fair value can be made, and is added to the carrying amount of the associated asset, which is then depreciated over the remaining useful life of the asset. Subsequent to the initial recognition, the ARO liability is adjusted for any revisions to the original estimate of undiscounted cash flows (with corresponding adjustments to utility plant) and for accretion of the ARO liability due to the passage of time. The difference between the ARO liability, the corresponding ARO asset included in utility plant, net and amounts recovered in rates to satisfy such liabilities is recorded as a regulatory asset or liability.

Impairment

MidAmerican Energy evaluates long-lived assets for impairment, including utility plant, when events or changes in circumstances indicate that the carrying value of such assets may not be recoverable or the assets are being held for sale. Upon the occurrence of a triggering event, the asset is reviewed to assess whether the estimated undiscounted cash flows expected from the use of the asset plus the residual value from the ultimate disposal exceeds the carrying value of the asset. If the carrying value exceeds the estimated recoverable amounts, the asset is written down to the estimated fair value. The impacts of regulation are considered when evaluating the carrying value of regulated assets. For all other assets, any resulting impairment loss is reflected on the Statements of Income.

123.3 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Revenue Recognition

MidAmerican Energy uses a single five-step model to identify and recognize revenue from contracts with customers ("Customer Revenue") upon transfer of control of promised goods or services in an amount that reflects the consideration to which MidAmerican Energy expects to be entitled in exchange for those goods and services. MidAmerican Energy records sales, franchise and excise taxes collected directly from customers and remitted directly to the taxing authorities on a net basis on the Statements of Income.

A majority of MidAmerican Energy's energy revenue is derived from tariff-based sales arrangements approved by various regulatory commissions. These tariff-based revenues are mainly comprised of energy, transmission, distribution and natural gas and have performance obligations to deliver energy products and services to customers which are satisfied over time as energy is delivered or services are provided. Other revenue consists primarily of revenue recognized in accordance with Accounting Standards Codification ("ASC") 840, "Leases" and amounts not considered Customer Revenue within ASC 606.

Revenue from electric and natural gas customers is recognized as electricity or natural gas is delivered or services are provided. Revenue recognized includes billed and unbilled amounts. As of December 31, 2018 and 2017, unbilled revenue was $88 million and $89 million, respectively, and is included in accrued utility revenues on the Balance Sheets.

The determination of customer billings is based on a systematic reading of customer meters and applicable rates. At the end of each month, amounts of energy provided to customers since the date of the last meter reading are estimated, and the corresponding unbilled revenue is recorded. Factors that can impact the estimate of unbilled energy include, but are not limited to, seasonal weather patterns, total volumes supplied to the system, line losses, economic impacts and composition of customer classes. Unbilled revenue is reversed in the following month and billed revenue is recorded based on the subsequent meter readings.

All of MidAmerican Energy's regulated retail electric and natural gas sales are subject to energy adjustment clauses. MidAmerican Energy also has costs that are recovered, at least in part, through bill riders, including demand-side management and certain transmission costs. The clauses and riders allow MidAmerican Energy to adjust the amounts charged for electric and natural gas service as the related costs change. The costs recovered in revenue through use of the adjustment clauses and bill riders are charged to expense in the same year the related revenue is recognized. At any given time, these costs may be over or under collected from customers. The total under collection included in accrued utility revenues at December 31, 2018 and 2017, was $56 million and $72 million, respectively.

Unamortized Debt Premiums, Discounts and Issuance Costs

Premiums, discounts and issuance costs incurred for the issuance of long-term debt are amortized over the term of the related financing using the effective interest method.

Income Taxes

Berkshire Hathaway includes MidAmerican Energy in its consolidated United States federal and Iowa state income tax returns. MidAmerican Energy's provision for income taxes has been computed on a stand-alone basis.

Deferred income tax assets and liabilities are based on differences between the financial statement and income tax basis of assets and liabilities using estimated income tax rates expected to be in effect for the year in which the differences are expected to reverse. Changes in deferred income tax assets and liabilities that are associated with components of OCI are charged or credited directly to OCI. Changes in deferred income tax assets and liabilities that are associated with certain property-related basis differences and other various differences that MidAmerican Energy deems probable to be passed on to its customers in most state jurisdictions are charged or credited directly to a regulatory asset or liability and will be included in regulated rates when the temporary differences reverse. Other changes in deferred income tax assets and liabilities are included as a component of income tax expense. Changes in deferred income tax assets and liabilities attributable to changes in enacted income tax rates are charged or credited to income tax expense or a regulatory asset or liability in the period of enactment. Investment tax credits are generally deferred and amortized over the estimated useful lives of the related properties or as prescribed by various regulatory commissions.

123.4 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

In determining MidAmerican Energy's income taxes, management is required to interpret complex income tax laws and regulations, which includes consideration of regulatory implications imposed by MidAmerican Energy's various regulatory commissions. MidAmerican Energy's income tax returns are subject to continuous examinations by federal, state and local tax authorities that may give rise to different interpretations of these complex laws and regulations. Due to the nature of the examination process, it generally takes years before these examinations are completed and these matters are resolved. MidAmerican Energy recognizes the tax benefit from an uncertain tax position only if it is more-likely-than-not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the Financial Statements from such a position are measured based on the largest benefit that is more-likely-than-not to be realized upon ultimate settlement. Although the ultimate resolution of MidAmerican Energy’s federal, state and local income tax examinations is uncertain, MidAmerican Energy believes it has made adequate provisions for its income tax positions. The aggregate amount of any additional income tax liabilities that may result from these examinations, if any, is not expected to have a material impact on its financial results. MidAmerican Energy's unrecognized tax benefits are primarily included in taxes accrued and other long-term liabilities on its Balance Sheets. Estimated interest and penalties, if any, related to uncertain tax positions are included as a component of income tax expense on the Statements of Income.

Under Federal Tax law, utilities are required to retain their protected excess deferred income taxes arising from decreases in the federal tax rate in order to retain the ability to continue to use accelerated depreciation, and to reverse them over the remaining book life of the associated assets. MidAmerican Energy Company’s excess deferred income tax arising from the passage of the Tax Cuts and Jobs Act in 2017 was calculated by measuring the difference between its accumulated temporary differences as of December 31, 2017, at the Company’s post-tax reform federal statutory income tax rate as compared to the same temporary differences at the Company’s pre-tax reform federal statutory income tax rate. The changes in deferred tax and regulatory liabilities in MidAmerican’s December 31, 2017, FERC Form 2, and described under the Tax Cuts and Jobs Act above were driven primarily, but not solely by, entries reflecting the estimation of the excess accumulated deferred taxes at year-end. The excess deferred income tax balances presented in the table below represent the final excess deferred income tax balances calculated after the completion of MidAmerican’s December 31, 2017, federal income tax return and do not reflect any amortizations recorded during the year ended December 31, 2018. Property related protected and unprotected excess deferred tax balances will be amortized using the Average Rate Assumption Method over the remaining book life of the related assets through account 411.1. Non-property excess deferred income tax balances were reversed to expense at year-end 2017, and no further expense for them will be recorded. For further discussion of the jurisdictional status of tax reform, see the Regulatory Matters section.

Total Regulatory FERC Account Protected Unprotected Total Gross Up Liability Acct. 190 Accumulated Deferred Income Taxes - - - - - Acct. 281, Accum Deferred Income Taxes-Accel. Amort (26,656,122) (107,626) (26,763,748) (10,715,244) (37,478,992) Acct. 282, Accum Deferred Income Taxes-Other Property (1,168,218,187) (13,144,745) (1,181,362,932) (472,975,301) (1,654,338,233) Acct. 283, Accum Deferred Income Taxes-Other - - - - - Acct. 182.3, Other Regulatory Assets - - - - - Acct. 254, Other Regulatory Liabilities - - - - - Total Excess Deferred Income Taxes (1,194,874,309) (13,252,371) (1,208,126,680) (483,690,545) (1,691,817,225)

New Accounting Pronouncements

In August 2018, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2018-14, which amends FASB Accounting Standards Codification ("ASC") Topic 715, "Compensation - Retirement Benefits." The amendments in this guidance modify the disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans. The amendments in this guidance remove disclosures that no longer are considered cost beneficial, clarify the specific requirements of disclosures and add disclosure requirements identified as relevant. The updated disclosure requirements make a number of changes to improve the effectiveness of disclosures in the notes to the financial statements. This guidance is effective for annual reporting periods ending after December 15, 2020, with early adoption permitted, and is required to be adopted retrospectively. MidAmerican Energy elected to early adopt ASU No. 2018-14 for period ending December 31, 2018. The adoption did not have a material impact on MidAmerican Energy's Financial Statements and disclosures included within Notes to Financial Statements.

123.5 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

In February 2016, the FASB issued ASU No. 2016-02, which creates FASB ASC Topic 842, "Leases" and supersedes Topic 840 "Leases." This guidance increases transparency and comparability among entities by recording lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. A lessee should recognize in the balance sheet a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. The recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee have not significantly changed from previous guidance. During 2018, the FASB issued several ASUs that clarified the implementation guidance and provided optional transition practical expedients for ASU No. 2016-02 including ASU No. 2018-01 that allows companies to forgo evaluating existing land easements if they were not previously accounted for under ASC Topic 840, "Leases," ASU No. 2018-11 that allows companies to apply the new guidance at the adoption date with the cumulative-effect adjustment to the opening balance of retained earnings recognized in the period of adoption and ASU No. 2018-20 that provides targeted improvements to lessor accounting, such as the handling of sales and other similar taxes. This guidance is effective for interim and annual reporting periods beginning after December 15, 2018, with early adoption permitted, and is required to be adopted using a modified retrospective approach. MidAmerican Energy adopted this guidance effective January 1, 2019, for all contracts currently in-effect. MidAmerican Energy is finalizing its implementation efforts relative to the new guidance and currently does not believe the adoption of the new guidance will have a material impact on its Financial Statements and disclosures included within Notes to Financial Statements.

In January 2016, the FASB issued ASU No. 2016-01, which amends FASB ASC Subtopic 825-10, "Financial Instruments - Overall." The amendments in this guidance address certain aspects of recognition, measurement, presentation and disclosure of financial instruments including a requirement that all investments in equity securities that do not qualify for equity method accounting or result in consolidation of the investee be measured at fair value with changes in fair value recognized in net income. MidAmerican Energy adopted this guidance effective January 1, 2018, and the adoption did not have a material impact on its Financial Statements and disclosures included within Notes to Financial Statements.

In May 2014, the FASB issued ASU No. 2014-09, which created FASB ASC Topic 606, "Revenue from Contracts with Customers" ("ASC 606") and superseded ASC Topic 605, "Revenue Recognition." The guidance replaced industry-specific guidance and established a single five-step model to identify and recognize revenue from contracts with customers ("Customer Revenue"). The core principle of the guidance is that an entity should recognize revenue upon transfer of control of promised goods or services to customers in an amount that reflects the consideration to which an entity expects to be entitled in exchange for those goods or services. Following the issuance of ASU No. 2014-09, the FASB issued several ASUs that clarified the implementation guidance for ASU No. 2014-09 but did not change the core principle of the guidance. MidAmerican Energy adopted this guidance for all applicable contracts as of January 1, 2018 under a modified retrospective method and the adoption did not have a cumulative effect impact at the date of initial adoption.

(3) Jointly Owned Utility Facilities

Under joint facility ownership agreements with other utilities, MidAmerican Energy, as a tenant in common, has undivided interests in jointly owned generation and transmission facilities. MidAmerican Energy accounts for its proportionate share of each facility, and each joint owner has provided financing for its share of each facility. Operating costs of each facility are assigned to joint owners based on their percentage of ownership or energy production, depending on the nature of the cost. Operating expenses on the Statements of Income include MidAmerican Energy's share of the expenses of these facilities.

123.6 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

The amounts shown in the table below represent MidAmerican Energy's share in each jointly owned facility included in property, plant and equipment, net as of December 31, 2018 (dollars in millions):

Accumulated Construction Company Plant in Depreciation and Work-in- Share Service Amortization Progress

Louisa Unit No. 1 88 $ 822 $ 493 $ 8 Quad Cities Unit Nos. 1 & 2(1) 25 723 407 10 Walter Scott, Jr. Unit No. 3 79 641 344 2 Walter Scott, Jr. Unit No. 4(2) 60 454 140 1 George Neal Unit No. 4 41 310 189 2 Ottumwa Unit No. 1 52 630 229 6 George Neal Unit No. 3 72 442 230 3 Transmission facilities Various 257 92 — Total $ 4,279 $ 2,124 $ 32

(1) Includes amounts related to nuclear fuel.

(2) Plant in service and accumulated depreciation and amortization amounts are net of credits applied under Iowa revenue sharing arrangements totaling $319 million and $88 million, respectively.

(4) Regulatory Matters

For Illinois rate making, the excess property related deferred taxes arising from the passage of the Tax Cuts and Jobs Act in 2017 will be amortized using the Average Rate Assumption Method (ARAM). For Iowa rate making purposes, the amortization of excess deferred taxes will be retained in a regulatory liability until it is addressed in the company’s next gas and electric rate cases. MidAmerican and South Dakota regulators are currently in discussion on the treatment to be used in regard to the excess deferred taxes allocable to that jurisdiction. For FERC formula rates, the excess deferred taxes for any FERC-only assets will reverse on ARAM, but any excess deferred taxes for assets subject to state regulation will follow the treatment required by that jurisdiction.

123.7 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Regulatory assets represent costs that are expected to be recovered in future regulated rates. MidAmerican Energy's regulatory assets reflected on the Balance Sheets consist of the following as of December 31 (in millions):

Average Remaining Life 2018 2017

Depreciation deferred 9 years $ 197 $ 172 Asset retirement obligations(1) 12 years 160 133 Employee benefit plans(2) 14 years 62 38 Unrealized loss on regulated derivative contracts 1 year 19 6 Other Various 32 27 Total $ 470 $ 376

(1) Amount predominantly relates to asset retirement obligations for fossil-fueled and wind-powered generating facilities. Refer to Note 10 for a discussion of asset retirement obligations.

(2) Represents amounts not yet recognized as a component of net periodic benefit cost that are expected to be included in regulated rates when recognized.

MidAmerican Energy had regulatory assets not earning a return on investment of $269 million and $200 million as of December 31, 2018 and 2017, respectively.

Regulatory liabilities represent income to be recognized or amounts to be returned to customers in future periods. MidAmerican Energy's regulatory liabilities reflected on the Balance Sheets consist of the following as of December 31 (in millions):

Average Remaining Life 2018 2017

Deferred income taxes(1) 29 years $ 626 $ 681 Asset retirement obligations(2) 34 years 160 173 Employee benefit plans(3) N/A — 41 Pre-funded AFUDC on transmission MVPs(4) 54 years 36 35 Iowa electric revenue sharing accrual(5) 1 year 70 26 Other Various 20 17 Total $ 912 $ 973

(1) Amounts primarily represent income tax liabilities primarily related to the federal tax rate change from 35% to 21% that are probable to be passed on to customers, offset by income tax benefits related to state accelerated tax depreciation and certain property-related basis differences that were previously passed on to customers and will be included in regulated rates when the temporary differences reverse. See Note 8 for further discussion of 2017 Tax Reform impacts.

(2) Amount predominantly represents the excess of nuclear decommission trust assets over the related asset retirement obligation. Refer to Note 10 for a discussion of asset retirement obligations.

(3) Represents amounts not yet recognized as a component of net periodic benefit cost that are to be returned to customers in future periods when recognized.

(4) Represents AFUDC accrued on transmission MVPs that is deducted from rate base as a result of the inclusion of related construction work-in-progress in rate base.

(5) Represents current-year accruals under a regulatory arrangement in Iowa in which equity returns exceeding specified thresholds reduce utility plant upon final determination.

123.8 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

(5) Other Property and Investments

Other Property and Investments consists of the following amounts as of December 31 (in millions):

2018 2017

Nuclear decommissioning trust $ 504 $ 515 Rabbi trusts 191 198 Pension asset 21 97 Nonregulated property, net of accumulated depreciation of $1 and $1, respectively 6 6 Other 77 125 Total $ 799 $ 941

MidAmerican Energy has established a trust for the investment of funds for decommissioning the Quad Cities Station. The debt and equity securities in the trust are reported at fair value. Funds are invested in the trust in accordance with applicable federal and state investment guidelines and are restricted for use as reimbursement for costs of decommissioning the Quad Cities Station, which is currently licensed for operation until December 2032. As of December 31, 2018 and 2017, the fair value of the trust's funds was invested as follows: 51% and 56%, respectively, in domestic common equity securities, 37% and 34%, respectively, in United States government securities, 9% and 7%, respectively, in domestic corporate debt securities and 3% and 3%, respectively, in other securities.

Rabbi trusts primarily hold corporate-owned life insurance on certain current and former key executives and directors. The Rabbi trusts were established to hold investments used to fund the obligations of various nonqualified executive and director compensation plans and to pay the costs of the trusts. The amount represents the cash surrender value of all of the policies included in the Rabbi trusts, net of amounts borrowed against the cash surrender value. Changes in the cash surrender value of the policies are reflected in other income deductions on the Statements of Income.

(6) Short-Term Debt and Credit Facilities

Interim financing of working capital needs and the construction program is obtained from unaffiliated parties through the sale of commercial paper or short-term borrowing from banks. MidAmerican Energy has a $900 million unsecured credit facility expiring June 2021 with a one-year extension option subject to lender consent. The credit facility, which supports MidAmerican Energy's commercial paper program and its variable-rate tax-exempt bond obligations and provides for the issuance of letters of credit, has a variable interest rate based on the Eurodollar rate or a base rate, at MidAmerican Energy's option, plus a spread that varies based on MidAmerican Energy's credit ratings for senior unsecured long-term debt securities. In addition, MidAmerican Energy has a $5 million unsecured credit facility, which expires in June 2019 and has a variable interest rate based on the Eurodollar rate plus a spread. As of December 31, 2018, MidAmerican Energy had a $400 million unsecured credit facility expiring November 2019, which was terminated in January 2019. As of December 31, 2018, the weighted average interest rate on commercial paper borrowings outstanding was 2.49%. The $900 million credit facility requires that MidAmerican Energy's ratio of consolidated debt, including current maturities, to total capitalization not exceed 0.65 to 1.0 as of the last day of any quarter. As of December 31, 2018, MidAmerican Energy was in compliance with the covenants of its credit facilities. MidAmerican Energy has authority from the FERC to issue commercial paper and bank notes aggregating $1.3 billion through July 31, 2020.

123.9 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

The following table summarizes MidAmerican Energy's availability under its two unsecured revolving credit facilities as of December 31 (in millions):

2018 2017

Credit facilities $ 1,305 $ 905 Less: Short-term debt outstanding (240) — Variable-rate tax-exempt bond support (370) (370) Net credit facilities $ 695 $ 535

123.10 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

(7) Long-Term Debt

MidAmerican Energy's long-term debt consists of the following, including amounts maturing within one year and unamortized premiums and discounts, as of December 31 (dollars in millions):

Par Value 2018 2017

First mortgage bonds: 2.40%, due 2019 $ 500 $ 500 $ 500 3.70%, due 2023 250 249 249 3.50%, due 2024 500 503 504 3.10%, due 2027 375 375 375 4.80%, due 2043 350 349 349 4.40%, due 2044 400 398 398 4.25%, due 2046 450 449 449 3.95%, due 2047 475 474 474 3.65%, due 2048 700 694 — Notes: 5.3% Series, due 2018 — — 350 6.75% Series, due 2031 400 398 398 5.75% Series, due 2035 300 300 300 5.8% Series, due 2036 350 350 350 Transmission upgrade obligation, 4.45% and 3.42% due through 2035 and 2036, respectively 656 Variable-rate tax-exempt bond obligation series: (weighted average interest rate- 2018-1.74%, 2017-1.91%): Due 2023, issued in 1993 7 7 7 Due 2023, issued in 2008 57 57 57 Due 2024 35 35 35 Due 2025 13 13 13 Due 2036 33 33 33 Due 2038 45 45 45 Due 2046 30 30 30 Due 2047 150 150 150 Total $ 5,428 $ 5,414 $ 5,072

123.11 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

The annual repayments of MidAmerican Energy's long-term debt for the years beginning January 1, 2019, and thereafter, excluding unamortized premiums and discounts, are as follows (in millions):

2019 $ 500 2020 — 2021 — 2022 — 2023 315 2024 and thereafter 4,611

In January 2019, MidAmerican Energy issued $600 million of its 3.65% First Mortgage Bonds due April 2029 and $900 million of its 4.25% First Mortgage Bonds due July 2049. In February 2019, MidAmerican Energy redeemed $500 million of its 2.40% First Mortgage Bonds due in March 2019 at a redemption price of 100% of the principal amount plus accrued interest.

Pursuant to MidAmerican Energy's mortgage dated September 9, 2013, MidAmerican Energy's first mortgage bonds, currently and from time to time outstanding, are secured by a first mortgage lien on substantially all of its electric generating, transmission and distribution property within the State of Iowa, subject to certain exceptions and permitted encumbrances. As of December 31, 2018, MidAmerican Energy's eligible property subject to the lien of the mortgage totaled approximately $18 billion based on original cost. Additionally, MidAmerican Energy's senior notes outstanding are equally and ratably secured with the first mortgage bonds as required by the indentures under which the senior notes were issued.

MidAmerican Energy's variable-rate tax-exempt bond obligations bear interest at rates that are periodically established through remarketing of the bonds in the short-term tax-exempt market. MidAmerican Energy, at its option, may change the mode of interest calculation for these bonds by selecting from among several floating or fixed rate alternatives. The interest rates shown in the table above are the weighted average interest rates as of December 31, 2018 and 2017. MidAmerican Energy maintains revolving credit facility agreements to provide liquidity for holders of these issues. Additionally, MidAmerican Energy's obligations associated with the $30 million and $150 million variable rate, tax-exempt bond obligations due 2046 and 2047, respectively, are secured by an equal amount of first mortgage bonds pursuant to MidAmerican Energy's mortgage dated September 9, 2013, as supplemented and amended. Proceeds of the $150 million of variable-rate, tax-exempt Solid Waste Facilities Revenue Bonds due December 2047 are restricted for the purpose of constructing solid waste facilities. As of December 31, 2018, $56 million of the restricted proceeds remain and are reflected in other property and investments on the Balance Sheet.

As of December 31, 2018, MidAmerican Energy was in compliance with all of its applicable long-term debt covenants.

In March 1999, MidAmerican Energy committed to the IUB to use commercially reasonable efforts to maintain an investment grade rating on its long-term debt and to maintain its common equity level above 42% of total capitalization unless circumstances beyond its control result in the common equity level decreasing to below 39% of total capitalization. MidAmerican Energy must seek the approval from the IUB of a reasonable utility capital structure if MidAmerican Energy's common equity level decreases below 42% of total capitalization, unless the decrease is beyond the control of MidAmerican Energy. MidAmerican Energy is also required to seek the approval of the IUB if MidAmerican Energy's equity level decreases to below 39%, even if the decrease is due to circumstances beyond the control of MidAmerican Energy. As of December 31, 2018, MidAmerican Energy's common equity ratio was 53% computed on a basis consistent with its commitment. As a result of its regulatory commitment to maintain its common equity level above certain thresholds, MidAmerican Energy could dividend $2.5 billion as of December 31, 2018, without falling below 42%.

123.12 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

(8) Income Taxes

Tax Cuts and Jobs Act

The 2017 Tax Reform impacts many areas of income tax law. The most material items include the reduction of the federal corporate tax rate from 35% to 21% effective January 1, 2018 and limitations on bonus depreciation for utility property. GAAP requires the effect on deferred tax assets and liabilities of a change in tax rates be recognized in the period the tax rate change was enacted. As a result of the 2017 Tax Reform, MidAmerican Energy reduced deferred income tax liabilities $1,824 million. As it is probable the change in deferred taxes will be passed back to customers through regulatory mechanisms, MidAmerican Energy increased net regulatory liabilities by $1,845 million.

In December 2017, the Securities and Exchange Commission issued Staff Accounting Bulletin ("SAB") 118 to assist in the implementation process of the 2017 Tax Reform by allowing for calculations to be classified as provisional and subject to remeasurement. There are three different classifications for the accounting: (1) completed, (2) not complete but reasonably estimable or (3) not complete and amounts are not reasonably estimable. On December 31, 2017, MidAmerican Energy recorded the impacts of 2017 Tax Reform and believed all the impacts to be complete with the exception of interpretations of the bonus depreciation rules. MidAmerican Energy determined the amounts recorded and the interpretations relating to this item to be provisional and subject to remeasurement during the measurement period upon obtaining the necessary additional information to complete the accounting. MidAmerican Energy believed its interpretations for bonus depreciation to be reasonable, however, clarifying guidance was needed. During 2018, MidAmerican Energy recorded a current tax benefit of $27 million and a deferred tax expense of $28 million following clarifying bonus depreciation guidance. As a result of 2017 Tax Reform, MidAmerican Energy reduced the associated deferred income tax liabilities $12 million and increased regulatory liabilities by the same amount.

MidAmerican Energy's income tax benefit consists of the following for the years ended December 31 (in millions):

2018 2017 Current: Federal $ (284) $ (483) State (11) (26) (295) (509) Deferred: Federal 50 328 State (8) (2) 42 326

Investment tax credits (1) (1) Total $ (254) $ (184)

Iowa Senate File 2417

In May 2018, Iowa Senate File 2417 was signed into law, which, among other items, reduces the state of Iowa corporate tax rate from 12% to 9.8% and eliminates corporate federal deductibility, both for tax years starting in 2021. GAAP requires the effect on deferred tax assets and liabilities of a change in tax rates be recognized in the period the tax rate change was enacted. As a result of Iowa Senate File 2417, MidAmerican Energy reduced net deferred income tax liabilities $54 million and decreased deferred income tax benefit by $2 million. As it is probable the change in deferred taxes for MidAmerican Energy will be passed back to customers through regulatory mechanisms, MidAmerican Energy increased net regulatory liabilities by $56 million.

123.13 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

A reconciliation of the federal statutory income tax rate to MidAmerican Energy's effective income tax rate applicable to income before income tax benefit from continuing operations is as follows for the years ended December 31:

2018 2017

Federal statutory income tax rate 21 % 35 % Income tax credits (73) (68) State income tax, net of federal income tax benefit (4) (4) Effects of ratemaking (5) (7) 2017 Tax Reform 1 2 Other, net —(1) Effective income tax rate (60)% (43)%

Income tax credits relate primarily to production tax credits earned by MidAmerican Energy's wind-powered generating facilities. Federal renewable electricity production tax credits are earned as energy from qualifying wind-powered generating facilities is produced and sold and are based on a per-kilowatt hour rate pursuant to the applicable federal income tax law. Wind-powered generating facilities are eligible for the credits for 10 years from the date the qualifying generating facilities are placed in-service.

MidAmerican Energy's net deferred income tax liability consists of the following as of December 31 (in millions):

2018 2017 Deferred income tax assets:

Depreciable property $ 20 $ 23 Regulatory liabilities 219 260 Employee benefits 47 45 Asset retirement obligations 45 38 State NOL 56 50 Other 47 35 Total deferred income tax assets 434 451

Deferred income tax liabilities: Depreciable property (2,655) (2,575) Regulatory assets (71) (55) Other (35) (65) Total deferred income tax liabilities (2,761) (2,695)

Net deferred income tax liability $ (2,327) $ (2,244)

As of December 31, 2018, MidAmerican Energy has available $44 million of state tax carryforwards, principally related to $655 million of net operating losses, that expire at various intervals between 2019 and 2037.

123.14 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

The United States Internal Revenue Service has closed its examination of MidAmerican Energy's income tax returns through December 31, 2011. The statute of limitations for MidAmerican Energy's state income tax returns have expired through December 31, 2009, with the exception of Iowa and Illinois, for which the statute of limitations have expired through December 31, 2014, except for the impact of any federal audit adjustments. The statute of limitations expiring for state filings may not preclude the state from adjusting the state net operating loss carryforward utilized in a year for which the statute of limitations is not closed.

A reconciliation of the beginning and ending balances of MidAmerican Energy's net unrecognized tax benefits is as follows for the years ended December 31 (in millions):

2018 2017

Beginning balance $12$10 Additions based on tax positions related to the current year 4 1 Additions for tax positions of prior years 47 23 Reductions based on tax positions related to the current year (4)(4) Reductions for tax positions of prior years (48) (19) Interest and penalties (1) 1 Ending balance $ 10 $ 12

As of December 31, 2018, MidAmerican Energy had unrecognized tax benefits totaling $29 million that, if recognized, would have an impact on the effective tax rate. The remaining unrecognized tax benefits relate to tax positions for which ultimate deductibility is highly certain but for which there is uncertainty as to the timing of such deductibility. Recognition of these tax benefits, other than applicable interest and penalties, would not affect MidAmerican Energy's effective income tax rate.

(9) Employee Benefit Plans

Defined Benefit Plan

MidAmerican Energy sponsors a noncontributory defined benefit pension plan covering a majority of all employees of BHE and its domestic energy subsidiaries other than PacifiCorp and NV Energy, Inc. Benefit obligations under the plan are based on a cash balance arrangement for salaried employees and most union employees and final average pay formulas for other union employees. MidAmerican Energy also maintains noncontributory, nonqualified defined benefit supplemental executive retirement plans ("SERP") for certain active and retired participants. In 2018, the defined benefit pension plan recorded a settlement gain of $1 million for previously unrecognized gains as a result of excess lump sum distributions over the defined threshold for the year ended December 31, 2018.

MidAmerican Energy also sponsors certain postretirement healthcare and life insurance benefits covering substantially all retired employees of BHE and its domestic energy subsidiaries other than PacifiCorp and NV Energy, Inc. Under the plans, a majority of all employees of the participating companies may become eligible for these benefits if they reach retirement age. New employees are not eligible for benefits under the plans. MidAmerican Energy has been allowed to recover accrued pension and other postretirement benefit costs in its electric and gas service rates.

Net Periodic Benefit Cost

For purposes of calculating the expected return on pension plan assets, a market-related value is used. The market-related value of plan assets is calculated by spreading the difference between expected and actual investment returns on equity investments over a five-year period beginning after the first year in which they occur.

123.15 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

MidAmerican Energy bills to and is reimbursed currently for affiliates' share of the net periodic benefit costs from all plans in which such affiliates participate. In 2018 and 2017, MidAmerican Energy's share of the pension net periodic benefit (credit) cost was $(9) million and $(6) million, respectively. MidAmerican Energy's share of the other postretirement net periodic benefit (credit) cost in 2018 and 2017 totaled $(2) million and $(1) million, respectively.

Net periodic benefit cost for the plans of MidAmerican Energy and the aforementioned affiliates included the following components for the years ended December 31 (in millions):

Pension Other Postretirement 2018 2017 2018 2017

Service cost $ 9 $ 9 $ 5 $ 5 Interest cost 28 31 8 9 Expected return on plan assets (44) (44) (13) (14) Settlement (1) ——— Net amortization 2 2 (4) (4) Net periodic benefit (credit) cost $ (6) $ (2) $ (4) $ (4)

Funded Status

The following table is a reconciliation of the fair value of plan assets for the years ended December 31 (in millions):

Pension Other Postretirement 2018 2017 2018 2017

Plan assets at fair value, beginning of year $ 745 $ 684 $ 277 $ 252 Employer contributions 7 7 1 1 Participant contributions — — 1 1 Actual return on plan assets (39) 114 (17) 36 Settlement (37) — — — Benefits paid (32) (60) (15) (13) Plan assets at fair value, end of year $ 644 $ 745 $ 247 $ 277

123.16 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

The following table is a reconciliation of the benefit obligations for the years ended December 31 (in millions):

Pension Other Postretirement 2018 2017 2018 2017

Benefit obligation, beginning of year $ 799 $ 773 $ 246 $ 233 Service cost 99 55 Interest cost 28 31 8 9 Participant contributions — — 1 1 Actuarial (gain) loss (33) 46 (3) 11 Plan amendments 2 — — — Settlement (37) — — — Benefits paid (32) (60) (15) (13) Benefit obligation, end of year $ 736 $ 799 $ 242 $ 246 Accumulated benefit obligation, end of year $ 733 $ 790

The funded status of the plans and the amounts recognized on the Balance Sheets as of December 31 are as follows (in millions):

Pension Other Postretirement 2018 2017 2018 2017

Plan assets at fair value, end of year $ 644 $ 745 $ 247 $ 277 Less - Benefit obligation, end of year 736 799 242 246 Funded status $ (92) $ (54) $ 5 $ 31

Amounts recognized on the Balance Sheets: Other assets $ 17 $ 66 $ 5 $ 31 Other current liabilities (7) (8) — — Other liabilities (102) (112) — — Amounts recognized $ (92) $ (54) $ 5 $ 31

The SERP has no plan assets; however, MidAmerican Energy and BHE have Rabbi trusts that hold corporate-owned life insurance and other investments to provide funding for the future cash requirements of the SERP. The cash surrender value of all of the policies included in MidAmerican Energy's Rabbi trusts, net of amounts borrowed against the cash surrender value, plus the fair market value of other Rabbi trust investments, was $116 million and $118 million as of December 31, 2018 and 2017. These assets are not included in the plan assets in the above table, but are reflected in other property and investments on the Balance Sheets. The accumulated benefit obligation and projected benefit obligation for the SERP was $109 million and $109 million, respectively, for 2018 and $118 million and $120 million, respectively, for 2017.

123.17 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Unrecognized Amounts

The portion of the funded status of the plans not yet recognized in net periodic benefit cost as of December 31 is as follows (in millions):

Pension Other Postretirement 2018 2017 2018 2017

Net loss (gain) $ 40 $ (11) $ 48 $ 23 Prior service cost (credit) 1 1 (20) (25) Total $ 41 $ (10) $ 28 $ (2)

MidAmerican Energy sponsors pension and other postretirement benefit plans on behalf of certain of its affiliates in addition to itself, and therefore, the portion of the funded status of the respective plans that has not yet been recognized in net periodic benefit cost is attributable to multiple entities. Additionally, substantially all of MidAmerican Energy's portion of such amounts is either refundable to or recoverable from its customers and is reflected as regulatory liabilities and regulatory assets.

A reconciliation of the amounts not yet recognized as components of net periodic benefit cost for the years ended December 31, 2018 and 2017 is as follows (in millions):

Receivables (Payables) with Regulatory Asset Regulatory Liability Affiliates Total Pension Balance, December 31, 2016 $ 22 $ (12) $ 6 $ 16 Net loss (gain) arising during the year 4 (29) 1 (24) Net amortization (2) — — (2) Total 2 (29) 1 (26) Balance, December 31, 2017 24 (41) 7 (10) Net loss arising during the year 2 41 9 52 Net amortization (2) — — (2) Settlement 1 — — 1 Total 1 41 9 51 Balance, December 31, 2018 $ 25 $ — $ 16 $ 41

123.18 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Receivables (Payables) Regulatory Asset with Affiliates Total Other Postretirement Balance, December 31, 2016 $ 18 $ (13) $ 5 Net gain arising during the year (7) (4) (11) Net amortization 3 1 4 Total (4) (3) (7) Balance, December 31, 2017 14 (16) (2) Net loss arising during the year 20 6 26 Net amortization 3 1 4 Total 23 7 30 Balance, December 31, 2018 $ 37 $ (9) $ 28

Actuarial losses for 2018 impacting the December 31, 2018 funded status for the pension and other postretirement plans are due to lower than assumed actual return on plan assets, offset by an increase in the discount rate assumptions from that assumed at December 31, 2017.

Plan Assumptions

Assumptions used to determine benefit obligations and net periodic benefit cost were as follows:

Pension Other Postretirement 2018 2017 2018 2017 Benefit obligations as of December 31: Discount rate 4.25% 3.60% 4.15% 3.50% Rate of compensation increase 2.75% 2.75% N/A N/A Interest crediting rates for cash balance plan 2016 N/A N/A N/A N/A 2017 N/A 1.44% N/A N/A 2018 2.26% 2.26% N/A N/A 2019 3.40% 2.26% N/A N/A 2020 3.40% 1.60% N/A N/A 2021 and beyond 3.40% 1.60% N/A N/A

Net periodic benefit cost for the years ended December 31: Discount rate 3.60% 4.10% 3.50% 3.90% Expected return on plan assets(1) 6.50% 6.75% 6.25% 6.50% Rate of compensation increase 2.75% 2.75% N/A N/A Interest crediting rates for cash balance plan 2.26% 1.44% N/A N/A

(1) Amounts reflected are pre-tax values. Assumed after-tax returns for a taxable, non-union other postretirement plan were 4.13% for 2018, and 4.81% for 2017.

123.19 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

In establishing its assumption as to the expected return on plan assets, MidAmerican Energy utilizes the asset allocation and return assumptions for each asset class based on historical performance and forward-looking views of the financial markets.

2018 2017 Assumed healthcare cost trend rates as of December 31: Healthcare cost trend rate assumed for next year 6.80% 7.10% Rate that the cost trend rate gradually declines to 5.00% 5.00% Year that the rate reaches the rate it is assumed to remain at 2025 2025

Contributions and Benefit Payments

Employer contributions to the pension and other postretirement benefit plans are expected to be $7 million and $1 million, respectively, during 2019. Funding to MidAmerican Energy's pension benefit plan trust is based upon the actuarially determined costs of the plan and the requirements of the Internal Revenue Code, the Employee Retirement Income Security Act of 1974 and the Pension Protection Act of 2006, as amended. MidAmerican Energy considers contributing additional amounts from time to time in order to achieve certain funding levels specified under the Pension Protection Act of 2006, as amended. MidAmerican Energy's funding policy for its other postretirement benefit plan is to generally contribute amounts consistent with its rate regulatory arrangements.

Net periodic benefit costs assigned to MidAmerican Energy affiliates are reimbursed currently in accordance with its intercompany administrative services agreement. The expected benefit payments to participants in MidAmerican Energy's pension and other postretirement benefit plans for 2019 through 2023 and for the five years thereafter are summarized below (in millions):

Projected Benefit Payments Other Pension Postretirement

2019 $61$19 2020 62 21 2021 61 22 2022 60 22 2023 58 22 2024-2028 262 102

Plan Assets

Investment Policy and Asset Allocations

MidAmerican Energy's investment policy for its pension and other postretirement benefit plans is to balance risk and return through a diversified portfolio of debt securities, equity securities and other alternative investments. Maturities for debt securities are managed to targets consistent with prudent risk tolerances. The plans retain outside investment advisors to manage plan investments within the parameters outlined by the MidAmerican Energy Pension and Employee Benefits Plans Administrative Committee. The investment portfolio is managed in line with the investment policy with sufficient liquidity to meet near-term benefit payments.

123.20 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

The target allocations (percentage of plan assets) for MidAmerican Energy's pension and other postretirement benefit plan assets are as follows as of December 31, 2018:

Other Pension Postretirement % % Debt securities(1) 20-50 25-45 Equity securities(1) 60-80 45-80 Real estate funds 2-8 — Other 0-3 0-5

(1) For purposes of target allocation percentages and consistent with the plans' investment policy, investment funds are allocated based on the underlying investments in debt and equity securities.

123.21 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Fair Value Measurements

The following table presents the fair value of plan assets, by major category, for MidAmerican Energy's defined benefit pension plan (in millions):

Input Levels for Fair Value Measurements(1) Level 1 Level 2 Level 3 Total As of December 31, 2018: Cash equivalents $ — $ 20 $ — $ 20 Debt securities: United States government obligations 6 — — 6 Corporate obligations — 63 — 63 Municipal obligations — 6 — 6 Agency, asset and mortgage-backed obligations — 37 — 37 Equity securities: United States companies 111 — — 111 International companies 35 — — 35 Investment funds(2) 65 — — 65 Total assets in the hierarchy $ 217 $ 126 $ — 343 Investment funds(2) measured at net asset value 260 Real estate funds measured at net asset value 41 Total assets measured at fair value $ 644

As of December 31, 2017: Cash equivalents $ — $ 17 $ — $ 17 Debt securities: United States government obligations 21 — — 21 Corporate obligations — 59 — 59 Municipal obligations — 7 — 7 Agency, asset and mortgage-backed obligations — 33 — 33 Equity securities: United States companies 137 — — 137 International companies 44 — — 44 Investment funds(2) 74 — — 74 Total assets in the hierarchy $ 276 $ 116 $ — 392 Investment funds(2) measured at net asset value 315 Real estate funds measured at net asset value 38 Total assets measured at fair value $ 745

(1) Refer to Note 11 for additional discussion regarding the three levels of the fair value hierarchy.

123.22 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

(2) Investment funds are comprised of mutual funds and collective trust funds. These funds consist of equity and debt securities of approximately 65% and 35%, respectively, for 2018 and 69% and 31%, respectively, for 2017. Additionally, these funds are invested in United States and international securities of approximately 74% and 26%, respectively, for 2018 and 72% and 28%, respectively, for 2017.

The following table presents the fair value of plan assets, by major category, for MidAmerican Energy's defined benefit other postretirement plans (in millions):

Input Levels for Fair Value Measurements(1) Level 1 Level 2 Level 3 Total As of December 31, 2018: Cash equivalents $ 5 $ — $ — $ 5 Debt securities: United States government obligations 6 — — 6 Corporate obligations — 12 — 12 Municipal obligations — 43 — 43 Agency, asset and mortgage-backed obligations — 12 — 12 Equity securities: United States companies 73 — — 73 Investment funds(2) 96 — — 96 Total assets measured at fair value $ 180 $ 67 $ — $ 247

As of December 31, 2017: Cash equivalents $ 6 $ — $ — $ 6 Debt securities: United States government obligations 5 — — 5 Corporate obligations — 14 — 14 Municipal obligations — 44 — 44 Agency, asset and mortgage-backed obligations — 12 — 12 Equity securities: United States companies 84 — — 84 Investment funds(2) 112 — — 112 Total assets measured at fair value $ 207 $ 70 $ — $ 277

(1) Refer to Note 11 for additional discussion regarding the three levels of the fair value hierarchy. (2) Investment funds are comprised of mutual funds and collective trust funds. These funds consist of equity and debt securities of approximately 78% and 22%, respectively, for 2018 and 81% and 19%, respectively, for 2017. Additionally, these funds are invested in United States and international securities of approximately 41% and 59%, respectively, for 2018 and 42% and 58%, respectively, for 2017.

For level 1 investments, a readily observable quoted market price or net asset value of an identical security in an active market is used to record the fair value. For level 2 investments, the fair value is determined using pricing models based on observable market inputs. Shares of mutual funds not registered under the Securities Act of 1933, private equity limited partnership interests, common and commingled trust funds and investment entities are reported at fair value based on the net asset value per unit, which is used for expedience purposes. A fund's net asset value is based on the fair value of the underlying assets held by the fund less its liabilities.

123.23 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Defined Contribution Plan

MidAmerican Energy sponsors a defined contribution plan ("401(k) plan") covering substantially all employees. MidAmerican Energy's matching contributions are based on each participant's level of contribution, and certain participants receive contributions based on eligible pre-tax annual compensation. Contributions cannot exceed the maximum allowable for tax purposes. Certain participants now receive enhanced benefits in the 401(k) plan and no longer accrue benefits in the noncontributory defined benefit pension plans. MidAmerican Energy's contributions to the plan were $22 million and $20 million for the years ended December 31, 2018 and 2017, respectively.

(10) Asset Retirement Obligations

MidAmerican Energy estimates its ARO liabilities based upon detailed engineering calculations of the amount and timing of the future cash spending for a third party to perform the required work. Spending estimates are escalated for inflation and then discounted at a credit-adjusted, risk-free rate. Changes in estimates could occur for a number of reasons, including changes in laws and regulations, plan revisions, inflation and changes in the amount and timing of the expected work.

MidAmerican Energy does not recognize liabilities for AROs for which the fair value cannot be reasonably estimated. Due to the indeterminate removal date, the fair value of the associated liabilities on certain generation, transmission, distribution and other assets cannot currently be estimated, and no amounts are recognized on the Financial Statements other than those included in the cost of removal component of accumulated depreciation established via approved depreciation rates in accordance with accepted regulatory practices. These accruals totaled $708 million and $688 million as of December 31, 2018 and 2017, respectively.

The following table presents MidAmerican Energy's ARO liabilities by asset type as of December 31 (in millions):

2018 2017

Quad Cities Station $ 345 $ 342 Fossil-fueled generating facilities 93 113 Wind-powered generating facilities 123 103 Other 11 Total asset retirement obligations $ 562 $ 559

Quad Cities Station nuclear decommissioning trust funds(1) $ 504 $ 515

(1) Refer to Note 5 for a discussion of the Quad Cities Station nuclear decommissioning trust funds.

123.24 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

The following table reconciles the beginning and ending balances of MidAmerican Energy's ARO liabilities for the years ended December 31 (in millions):

2018 2017

Beginning balance $ 559 $ 567 Change in estimated costs (10) (14) Additions 17 8 Retirements (28) (26) Accretion 24 24 Ending balance $ 562 $ 559

Reflected as: Other current liabilities $ 10 $ 31 Asset retirement obligations 552 528 $ 562 $ 559

The changes in estimated costs relate primarily to the Quad Cities Station due to a change in the inflation rate and, for 2017, a new decommissioning study conducted by the operator of Quad Cities Station that changed the estimated amount and timing of cash flows.

In January 2018, MidAmerican Energy completed groundwater testing at its coal combustion residuals ("CCR") surface impoundments. Based on this information, MidAmerican Energy discontinued sending CCR to surface impoundments effective April 2018 and will remove all CCR material located below the water table in such facilities, the latter of which is a more extensive closure activity than previously assumed. The incremental cost and timing of such actions is not currently reasonably determinable, but an evaluation of such estimates is expected to be completed in the first quarter of 2019, with any necessary adjustments to the related asset retirement obligations recognized at that time.

(11) Fair Value Measurements

The carrying value of MidAmerican Energy's cash, certain cash equivalents, receivables, payables, accrued liabilities and short-term borrowings approximates fair value because of the short-term maturity of these instruments. MidAmerican Energy has various financial assets and liabilities that are measured at fair value on the Financial Statements using inputs from the three levels of the fair value hierarchy. A financial asset or liability classification within the hierarchy is determined based on the lowest level input that is significant to the fair value measurement. The three levels are as follows:

 Level 1 - Inputs are unadjusted quoted prices in active markets for identical assets or liabilities that MidAmerican Energy has the ability to access at the measurement date.

 Level 2 - Inputs include quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability and inputs that are derived principally from or corroborated by observable market data by correlation or other means (market corroborated inputs).

 Level 3 - Unobservable inputs reflect MidAmerican Energy's judgments about the assumptions market participants would use in pricing the asset or liability since limited market data exists. MidAmerican Energy develops these inputs based on the best information available, including its own data.

123.25 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

The following table presents MidAmerican Energy's assets and liabilities on the Balance Sheets and measured at fair value on a recurring basis (in millions):

Input Levels for Fair Value Measurements Level 1 Level 2 Level 3 Other(1) Total As of December 31, 2018 Assets: Commodity derivatives $ — $ 4 $ 2 $ (3) $ 3 Money market mutual funds(2) 2———2 Debt securities: United States government obligations 187 — — — 187 International government obligations — 4 — — 4 Corporate obligations — 46 — — 46 Municipal obligations — 2 — — 2 Agency, asset and mortgage-backed obligations — 1 — — 1 Equity securities: United States companies 256 — — — 256 International companies 6 — — — 6 Investment funds 10 — — — 10 $ 461 $ 57 $ 2 $ (3) $ 517 Liabilities: Commodity derivatives $ — $ (4) $ (2) $ 3 $ (3) Interest rate derivatives(3) — (19) — — (19) $ — $ (23) $ (2) $ 3 $ (22) As of December 31, 2017 Assets: Commodity derivatives $ — $ 3 $ 4 $ (2) $ 5 Money market mutual funds(2) 133 — — — 133 Debt securities: United States government obligations 176 — — — 176 International government obligations — 5 —— 5 Corporate obligations — 36 — — 36 Municipal obligations — 2 —— 2 Equity securities: United States companies 288 — — — 288 International companies 7 — —— 7 Investment funds 15 — — — 15 $ 619 $ 46 $ 4 $ (2) $ 667 Liabilities - commodity derivatives $ — $ (9) $ (1) $ 2 $ (8)

123.26 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

(1) Represents netting under master netting arrangements and a net cash collateral receivable of $- million as of December 31, 2018 and 2017.

(2) Amounts are included in cash and cash equivalents and other property and investments on the Balance Sheets. The fair value of these money market mutual funds approximates cost.

(3) The interest rate derivatives are interest rate locks related to MidAmerican Energy's January 2019 issuance of first mortgage bonds, at which time the interest rate locks were settled for $22 million.

MidAmerican Energy's investments in money market mutual funds and debt and equity securities are stated at fair value, with debt securities primarily accounted for as available-for-sale securities. When available, a readily observable quoted market price or net asset value of an identical security in an active market is used to record the fair value. In the absence of a quoted market price or net asset value of an identical security, the fair value is determined using pricing models or net asset values based on observable market inputs and quoted market prices of securities with similar characteristics.

The following table reconciles the beginning and ending balances of MidAmerican Energy's assets measured at fair value on a recurring basis using significant Level 3 inputs for the years ended December 31 (in millions):

Commodity Derivatives Auction Rate Securities 2018 2017 2018 2017

Beginning balance $3$(2)$—$— Transfer to affiliate(1) —— —— Changes included in earnings — — — — Changes in fair value recognized in OCI — — — — Changes in fair value recognized in net regulatory assets (3) 2 —— Redemptions —— —— Settlements — 3 —— Ending balance $ — $ 3 $ — $ —

(1) On January 1, 2016, MidAmerican Energy transferred the assets and liabilities of its unregulated retail services business to a subsidiary of BHE.

MidAmerican Energy's long-term debt is carried at cost on the Financial Statements. The fair value of MidAmerican Energy's long-term debt is a Level 2 fair value measurement and has been estimated based upon quoted market prices, where available, or at the present value of future cash flows discounted at rates consistent with comparable maturities with similar credit risks. The carrying value of MidAmerican Energy's variable-rate long-term debt approximates fair value because of the frequent repricing of these instruments at market rates. The following table presents the carrying value and estimated fair value of MidAmerican Energy's long-term debt as of December 31 (in millions):

2018 2017 Carrying Carrying Value Fair Value Value Fair Value

Long-term debt $ 5,414 $ 5,644 $ 5,072 $ 5,684

123.27 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

(12) Commitments and Contingencies

Commitments

MidAmerican Energy had the following firm commitments that are not reflected on the Balance Sheet. Minimum payments as of December 31, 2018, are as follows (in millions):

2024 and 2019 2020 2021 2022 2023 Thereafter Total Contract type: Coal and natural gas for generation $ 96 $ 21 $ 17 $ 13 $ 5 $ — $ 152 Electric capacity and transmission 29 28 26 15 7 36 141 Natural gas contracts for gas operations 145 76 59 45 23 30 378 Construction commitments 1,299 28 50 — — — 1,377 Easements and operating leases 27 29 29 30 30 1,078 1,223 Maintenance and services contracts 118 196 147 143 134 224 962 $ 1,714 $ 378 $ 328 $ 246 $ 199 $ 1,368 $ 4,233

Coal, Natural Gas, Electric Capacity and Transmission Commitments

MidAmerican Energy has coal supply and related transportation and lime contracts for its coal-fueled generating facilities. MidAmerican Energy expects to supplement the coal contracts with additional contracts and spot market purchases to fulfill its future coal supply needs. Additionally, MidAmerican Energy has a natural gas transportation contract for a natural gas-fueled generating facility. The contracts have minimum payment commitments ranging through 2023.

MidAmerican Energy has various natural gas supply and transportation contracts for its regulated natural gas operations that have minimum payment commitments ranging through 2037.

MidAmerican Energy has contracts to purchase electric capacity that have minimum payment commitments ranging through 2028. MidAmerican Energy also has contracts for the right to transmit electricity over other entities' transmission lines with minimum payment commitments ranging through 2022.

Construction Commitments

MidAmerican Energy's firm construction commitments reflected in the table above consist primarily of contracts for the construction and repowering of wind-powered generating facilities in 2019.

Easements and Operating Leases

MidAmerican Energy has non-cancelable easements with minimum payment commitments ranging through 2061 for land in Iowa on which certain of its assets, primarily wind-powered generating facilities, are located. MidAmerican Energy also has non-cancelable operating leases with minimum payment commitments ranging through 2024 primarily for office and other building space. These leases generally require MidAmerican Energy to pay for insurance, taxes and maintenance applicable to the leased property. A number of the leases contain renewal options for varying periods. Rent expense on non-cancelable operating leases totaled $3 million and $3 million for 2018 and 2017, respectively.

123.28 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Maintenance, Services and Other Contracts

MidAmerican Energy has other non-cancelable contracts primarily related to maintenance and services for various generating facilities with minimum payment commitments ranging through 2028.

Environmental Laws and Regulations

MidAmerican Energy is subject to federal, state and local laws and regulations regarding air and water quality, emissions performance standards, climate change, coal combustion byproduct disposal, hazardous and solid waste disposal, protected species and other environmental matters that have the potential to impact its current and future operations. MidAmerican Energy believes it is in material compliance with all applicable laws and regulations.

Transmission Rates

MidAmerican Energy's wholesale transmission rates are set annually using FERC-approved formula rates subject to true-up for actual cost of service. Prior to September 2016, the rates in effect were based on a 12.38% return on equity ("ROE"). In November 2013 and February 2015, a coalition of intervenors filed successive complaints with the FERC requesting that the 12.38% ROE no longer be found just and reasonable and sought to reduce the base ROE to 9.15% and 8.67%, respectively. MidAmerican Energy is authorized by the FERC to include a 0.50% adder beyond the base ROE effective January 2015. In September 2016, the FERC issued an order for the first complaint, which reduces the base ROE to 10.32% and requires refunds, plus interest, for the period from November 2013 through February 2015. Customer refunds relative to the first complaint occurred in February 2017. It is uncertain when the FERC will rule on the second complaint, covering the period from February 2015 through May 2016. MidAmerican Energy believes it is probable that the FERC will order a base ROE lower than 12.38% in the second complaint and, as of December 31, 2018, has accrued a $10 million liability for refunds of amounts collected under the higher ROE from March 2015 through May 2016.

Legal Matters

MidAmerican Energy is party to a variety of legal actions arising out of the normal course of business. Plaintiffs occasionally seek punitive or exemplary damages. MidAmerican Energy does not believe that such normal and routine litigation will have a material impact on its financial results.

(13) Components of Accumulated Other Comprehensive Loss, Net

The following table shows the change in accumulated other comprehensive loss by each component of other comprehensive income, net of applicable income taxes, for the year ended December 31, 2016 (in millions):

Unrealized Unrealized Accumulated Losses on Losses Other Available-For-Sale on Cash Flow Comprehensive Securities Hedges Loss, Net

Balance, December 31, 2015 $ (3) $ (27) $ (30) Other comprehensive income 3 — 3 Dividend of unregulated retail services business — 27 27 Balance, December 31, 2016 $ — $ — $ —

On January 1, 2016, MidAmerican Energy transferred the assets and liabilities of its unregulated retail services business to a subsidiary of BHE.

123.29 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

(14) Revenue from Contracts with Customers

MidAmerican Energy uses a single five-step model to identify and recognizes revenue from contracts with customers ("Customer Revenue") upon transfer of control of promised goods or services to customers in an amount that reflects the consideration to which it expects to be entitled in exchange for those goods or services. The following table summarizes MidAmerican Energy's revenue by utility function and customer class, (in millions):

For the Year Ended December 31, 2018 Electric Natural Gas Other Total Customer Revenue: Retail: Residential $ 696 $ 421 $ — $ 1,117 Commercial 314 153 — 467 Industrial 758 22 — 780 Natural gas transportation services — 39 — 39 Other retail 147 1 — 148 Total retail 1,915 636 — 2,551 Wholesale 295 116 — 411 Multi-value transmission projects 55 — — 55 Other Customer Revenue — — 11 11 Total Customer Revenue 2,265 752 11 3,028 Other revenue 18 2 1 21 Total operating revenue $ 2,283 $ 754 $ 12 $ 3,049

Contract Assets and Liabilities

In the event one of the parties to a contract has performed before the other, MidAmerican Energy would recognize a contract asset or contract liability depending on the relationship between MidAmerican Energy's performance and the customer's payment. As of December 31, 2018, there were no contract assets or contract liabilities recorded on the Balance Sheets.

(15) Related Party Transactions

The companies identified as affiliates of MidAmerican Energy are Berkshire Hathaway and its subsidiaries, including BHE and its subsidiaries. The basis for the following transactions is provided for in service agreements between MidAmerican Energy and the affiliates.

MidAmerican Energy is reimbursed for charges incurred on behalf of its affiliates. The majority of these reimbursed expenses are for general costs, such as insurance and building rent, and for employee wages, benefits and costs related to corporate functions such as information technology, human resources, treasury, legal and accounting. The amount of such reimbursements was $51 million and $53 million for 2018 and 2017, respectively. Additionally, in 2018, MidAmerican Energy received $15 million from BHE for the transfer of corporate aircraft.

MidAmerican Energy reimbursed BHE in the amount of $11 million and $9 million in 2018 and 2017, respectively, for its share of corporate expenses.

123.30 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

MidAmerican Energy purchases natural gas transportation and storage capacity services from Northern Natural Gas Company, a wholly owned subsidiary of BHE, and coal transportation services from BNSF Railway Company, an indirect wholly owned subsidiary of Berkshire Hathaway, in the normal course of business at either tariffed or market prices. These purchases totaled $127 million and $122 million in 2018 and 2017, respectively.

MidAmerican Energy had accounts receivable from affiliates of $8 million and $9 million as of December 31, 2018 and 2017, respectively, that are included in receivables on the Balance Sheets. MidAmerican Energy also had accounts payable to affiliates of $12 million and $16 million as of December 31, 2018 and 2017, respectively, that are included in accounts payable on the Balance Sheets.

MidAmerican Energy is party to a tax-sharing agreement and is part of the Berkshire Hathaway consolidated United States federal income tax return. For current federal and state income taxes, MidAmerican Energy had a payable to BHE of $156 million as of December 31, 2018, and a receivable from BHE of $51 million as of December 31, 2017. MidAmerican Energy received net cash receipts for federal and state income taxes from BHE totaling $494 million and $465 million for the years ended December 31, 2018 and 2017, respectively.

MidAmerican Energy recognizes the full amount of the funded status for its pension and postretirement plans, and amounts attributable to MidAmerican Energy's affiliates that have not previously been recognized through income are recognized as an intercompany balance with such affiliates. MidAmerican Energy adjusts these balances when changes to the funded status of the respective plans are recognized and does not intend to settle the balances currently. Amounts receivable from affiliates attributable to the funded status of employee benefit plans totaled $20 million and $16 million as of December 31, 2018 and 2017, respectively, and similar amounts payable to affiliates totaled $36 million and $45 million as of December 31, 2018 and 2017, respectively. See Note 9 for further information pertaining to pension and postretirement accounting.

123.31 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS FOR DEPRECIATION, AMORTIZATION AND DEPLETION Total Company For the Current Line Item Quarter/Year Electric No. (a) (b) (c) 1 UTILITY PLANT 2In Service 3 Plant in Service (Classified) $ 14,509,180,454 $ 12,891,623,190 4 Property Under Capital Leases 1,941,881 0 5 Plant Purchased or Sold 0 6 Completed Construction not Classified 6,350,205,979 6,244,900,379 7 Experimental Plant Unclassified 0 8TOTAL (Enter Total of lines 3 thru 7) $ 20,861,328,314 $ 19,136,523,569 9 Lease to Others 0 10 Held for Future Use 2,927,221 2,927,221 11 Construction Work in Progress 1,032,184,664 1,022,914,467 12 Acquisition Adjustments 21,784,315 423,741 13 TOTAL Utility Plant (Enter Total of lines 8 thru 12) $ 21,918,224,514 $ 20,162,788,998 14 Accum. Prov. for Depreciation.,Amort., & Depl. 6,719,672,910 5,938,574,495 15 Net Utility Plant (Enter Total of line 13 less 14) $ 15,198,551,604 $ 14,224,214,503 16 DETAIL OF ACCUMULATED PROVISIONS FOR DEPRECIATION, AMORTIZATION AND DEPLETION 17 In Service: 18 Depreciation 6,531,201,449 5,792,632,012 19 Amort. and Depl. of Producing Natural Gas Land and Land Rights 0 20 Amort. of Underground Storage Land and Land Rights 0 21 Amort. of Other Utility Plant 167,050,098 145,881,694 22 TOTAL In Service (Enter Total of lines 18 thru 21) $ 6,698,251,547 $ 5, 938,513,706 23 Leased to Others 24 Depreciation 00 25 Amortization and Depletion 00 26 TOTAL Leases to Others ( Enter Total of lines 24 and 25) $ - $ - 27 Held for Future Use 28 Depreciation 00 29 Amortization 00 30 TOTAL Held for Future Use (Enter Total of lines 28 and 29) $ - $ - 31 Abandonment of Leases (Natural Gas) 32 Amort. of Plant Acquisition Adj. 21,421,363 60,789 33 TOTAL Accumulated Provisions( Should agree with line 14 above) 6,719,672,910$ 5,938,574,495 (Enter Total of lines 22,26,30,31 and 32)

FERC FORM NO. 2 (12-96) Page 200 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Gas Other (Specify) Other (Specify) Other (Specify) Common Line (d) (e) (f) (g) (h) No. 1 2 $ 1,617,557,264 3 1,941,881 4 5 105,305,600 6 7 $ 1,724,804,745 8 9 10 9,270,197 11 21,360,574 12 $ 1,755,435,516 13 781,098,415 14 $ 974,337,101 15 16 17 738,569,437 18 19 20 21,168,404 21 $ 759,737,841 22 23 0 24 0 25 $ - 26 27 0 28 0 29 $ - 30 0 31 21,360,574 32 $ 781,098,415 33

FERC FORM NO. 2 (12-96) Page 201 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

` Name of Respondent This Report Is: Date of Report Year of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 GAS PLANT IN SERVICE (ACCOUNTS 101, 102, 103, and 106)

1. Report below the original cost of gas plant in service 6. Classify Account 106 according to prescribed accounts, on an according to the prescribed accounts. estimated basis if necessary, and include the entries in column 2. In addition to Account 101, Gas Plant in Service (Clas- (c). Also to be included in column (c) are entries for sified), this page and the next include Account 102, Gas reversals of tentative distributions of prior year reported Plant Purchased or Sold; Account 103, Experimental Gas in column (b). Likewise, if the respondent has a significant Plant Unclassified; and Account 106, Completed Construction amount of plant retirements which have not been classified Not Classified-Gas. to primary accounts at the end of the year, include 3. Include in column (c) or (d), as appropriate, corrections of in column (d) a tentative distribution of such retirements, additions and retirements for the current or preceding year. on an estimated basis, with appropriate contra entry to the 4. For revisions to the amount of initial asset retirement costs account for accumulated depreciation provision. Include also capitalized, included by primary plant account, increases in in column (d) reversals of tentative distributions of prior column (c) additions and reductions in column (e) adjustments. year unclassified retirements. Attach supplemental state- 5. Enclose in parentheses credit adjustments of plant accounts ment showing the account distributions of these tentative to indicate the negative effect of such accounts. classifications in columns (c) and (d), including the rever- Balance at Line Account Beginning of Year Additions No. (a) (b) (c)

1 1. INTANGIBLE PLANT 2 301 Organization $ 176 $ - 3 302 Franchises and Consents 215,349 0 4 303 Miscellaneous Intangible Plant 24,243,450 3,745,907 5 Total Intangible Plant 24,458,975 3,745,907 6 2. PRODUCTION PLANT 7 Natural Gas Production and Gathering Plant 8 325.1 Producing Lands 9 325.2 Producing Leaseholds 10 325.3 Gas Rights 11 325.4 Rights-of-Way 12 325.5 Other Land and Land Rights 13 326 Gas Well Structures 14 327 Field Compressor Station Structures 15 328 Field Meas. and Reg. Sta. Structures 16 329 Other Structures 17 330 Producing Gas Wells - Well Construction 18 331 Producing Gas Wells - Well Equipment 19 332 Field Lines 20 333 Field Compressor Station Equipment 21 334 Field Meas. and Reg. Sta. Equipment 22 335 Drilling and Cleaning Equipment 23 336 Purification Equipment 24 337 Other Equipment 25 338 Unsuccessful Exploration & Devel. Costs 26 339 Asset Retirement Costs for Natural Gas Production and Gathering Plant 27 Total Production and Gathering Plant 28 Products Extraction Plant 29 340 Land and Land Rights 30 341 Structures and Improvements 31 342 Extraction and Refining Equipment 32 343 Pipe Lines 33 344 Extracted Products Storage Equipment 34 345 Compressor Equipment 35 346 Gas Meas. and Reg. Equipment 36 347 Other Equipment 37 348 Asset Retirement Costs for Products Extraction Plant 38 Total Products Extraction Plant 39 Total Nat. Gas Production Plant 40 Mfd. Gas Prod. Plant 41 Total Production Plant 0 0

FERC FORM NO. 2 (12-96) Page 204 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 GAS PLANT IN SERVICE (ACCOUNTS 101, 102, 103, AND 106) (CONTINUED) sals of the prior years tentative account distributions of classifications. these amounts. Careful observance of the above instructions 8. For Account 399, state the nature and use of plant and the texts of Accounts 101 and 106 will avoid serious included in this account and if substantial in amount omissions of respondent's reported amount for plant submit a supplementary statement showing subaccount actually in service at end of year. classification of such plant conforming to the re- 7. Show in column (f) reclassifications or transfers within quirements of these pages. utility plant accounts. Include also in column (f) the 9. For each amount comprising and reported balance additions or reductions of primary account classifications and changes in Account 102, state the property pur- arising from distribution of amounts initially recorded in chased or sold, name of vendor or purchaser, and date Account 102. In showing the clearance of Account 102, of transaction. If proposed journal entries have been include in column (e) the amounts with respect to accumu- filed with the Commission as required by the Uniform lated provision for depreciation, acquisition adjustments, System of Accounts, give also date of such filing. etc., and show in column (f) only the offset to the debits or credits distributed in column (f) to primary account Balance at Retirements Adjustments Transfers End of Year Line (d) (e) (f) (g) No.

1 $ - $ - $ 176 301 2 0 0 0 215,349 302 3 666,010 0 (301) 27,323,046 303 4 666,010 0 (301) 27,538,571 5 6 7 - 325.1 8 - 325.2 9 - 325.3 10 - 325.4 11 - 325.5 12 - 326 13 - 327 14 - 328 15 - 329 16 - 330 17 - 331 18 - 332 19 - 333 20 - 334 21 - 335 22 - 336 23 - 337 24 - 338 25 - 339 26 027 28 - 340 29 - 341 30 - 342 31 - 343 32 - 344 33 - 345 34 - 346 35 - 347 36 - 348 37 - 38 039 0040 000041

FERC FORM NO. 2 (12-96) Page 205 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018

GAS PLANT IN SERVICE (ACCOUNTS 101, 102, 103, AND 106) (CONTINUED)

Balance at Line Account Beginning of Year Additions No. (a) (b) (c)

42 3. NATURAL GAS STORAGE AND PROCESSING PLANT 43 Underground Storage Plant 44 350.1 Land 45 350.2 Rights-of-Way 46 351 Structures and Improvements 47 352 Wells 48 352.1 Storage Leaseholds and Rights 49 352.2 Reservoirs 50 352.3 Non-recoverable Natural Gas 51 353 Lines 52 354 Compressor Station Equipment 53 355 Measuring and Reg. Equipment 54 356 Purification Equipment 55 357 Other Equipment 56 358 Asset Retirement Costs for Underground Storage Plant 57 Total Underground Storage Plant 58 Other Storage Plant 59 360 Land and Land Rights 211,968 60 361 Structures and Improvements 7,202,123 (89,074) 61 362 Gas Holders 10,512,633 (11,573) 62 363 Purification Equipment 2,721,734 359,055 63 363.1 Liquefaction Equipment 5,136,436 463,832 64 363.2 Vaporizing Equipment 2,125,488 74,397 65 363.3 Compressor Equipment 2,626,930 (25,080) 66 363.4 Meas. and Reg. Equipment 0 0 67 363.5 Other Equipment 16,275,887 (136,478) 68 363.6 Asset Retirement Costs for Other Storage Plant 0 69 Total Other Storage Plant 46,813,199 635,079 70 Base Load Liquefied Natural Gas Terminating and Processing Plant 71 364.1 Land and Land Rights 72 364.2 Structures and Improvements 73 364.3 LNG Processing Terminal Equipment 74 364.4 LNG Transportation Equipment 75 364.5 Measuring and Regulating Equipment 76 364.6 Compressor Station Equipment 77 364.7 Communications Equipment 78 364.8 Other Equipment 79 364.9 Asset Retirement Costs for Base Load Liquefied Natural Gas 80 Terminating and Processing Plant 81 Total Base Load Liquefied Natural Gas, 82 Terminating and Processing Plant (lines 71-80) 83 Total Nat. Gas Storage and Proc. Plant (Total of lines 57,69, and 82) 46,813,199 635,079 84 4. TRANSMISSION PLANT 85 365.1 Land and Land Rights 86 365.2 Rights-of-Way 87 366 Structures and Improvements 88 367 Mains 89 368 Compressor Station Equipment 90 369 Measuring and Reg. Sta. Equipment 91 370 Communication Equipment 92 371 Other Equipment 93 372 Asset Retirement Costs for Transmission Plant 94 Total Transmission Plant

** MidAmerican Energy Company owns intrastate transmission lines that do not constitute a material portion of the overall distribution system; as such, these lines are classified as distribution lines for accounting purposes.

FERC FORM NO. 2 (12-96) Page 206 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018

GAS PLANT IN SERVICE (ACCOUNTS 101, 102, 103, AND 106) (CONTINUED)

Balance at Retirements Adjustments Transfers End of Year Line (d) (e) (f) (g) No.

42 43 - 350.1 44 - 350.2 45 - 351 46 - 352 47 - 352.1 48 - 352.2 49 - 352.3 50 - 353 51 - 354 52 - 355 53 - 356 54 - 357 55 - 358 56 57 58 211,968 360 59 16,245 0 0 7,096,804 361 60 0 0 10,501,060 362 61 0 3,080,789 363 62 22,907 0 0 5,577,361 363.1 63 0 0 0 2,199,885 363.2 64 2,601,850 363.3 65 00- 363.4 66 753,533 0 15,385,876 363.5 67 - 363.6 68 792,685 0 0 46,655,593 69 70 - 364.1 71 - 364.2 72 - 364.3 73 - 364.4 74 - 364.5 75 - 364.6 76 - 364.7 77 - 364.8 78 - 364.9 79 80 81 82 792,685 0 0 46,655,593 83 84 - 365.1 85 - 365.2 86 - 366 87 - 367 88 - 368 89 - 369 90 - 370 91 - 371 92 - 372 93 94

FERC FORM NO. 2 (12-96) Page 207 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018

GAS PLANT IN SERVICE (ACCOUNTS 101, 102, 103, AND 106) (CONTINUED)

Balance at Line Account Beginning of Year Additions No. (a) (b) (c)

95 5. DISTRIBUTION PLANT 96 374 Land and Land Rights 5,261,039 313,699 97 375 Structures and Improvements 1,112,519 98 376 Mains 749,450,349 31,404,424 99 377 Compressor Station Equipment 100 378 Meas. and Reg. Sta. Equip. - General 32,407,845 2,030,395 101 379 Meas. and Reg. Sta. Equip. - City Gate 26,996,671 3,174,813 102 380 Services 409,857,468 23,003,392 103 381 Meters 184,448,136 18,147,171 104 382 Meter Installations 105 383 House Regulators 30,228,862 1,781,159 106 384 House Reg. Installations 107 385 Industrial Meas. and Reg. Sta. Equipment 5,865,548 1,029,346 108 386 Other Prop. on Customers' Premises 109 387 Other Equipment 110 388 Asset Retirement Costs for Distribution Plant 0 111 Total Distribution Plant 1,445,628,437 80,884,399 112 6. GENERAL PLANT 113 389 Land and Land Rights 2,110,851 1,991 114 390 Structures and Improvements 46,239,368 613,777 115 391 Office Furniture and Equipment 12,815,119 2,228,423 116 392 Transportation Equipment 34,348,039 5,544,468 117 393 Stores Equipment 306,128 0 118 394 Tools, Shop, and Garage Equipment 6,581,994 942,618 119 395 Laboratory Equipment 63,516 0 120 396 Power Operated Equipment 9,590,429 343,695 121 397 Communication Equipment 8,136,322 1,139 122 398 Miscellaneous Equipment 351,359 123 Subtotal 120,543,125 9,676,111 124 399 Other Tangible Property 0 125 399.1 Asset Retirement Costs for General Plant 0 126 Total General Plant 120,543,125 9,676,111 127 Total (Accounts 101 and 106) 1,637,443,736 94,941,496 128 (102)Gas Plant Purchased (See Instr. 8) 0 129 (Less) (102) Gas Plant Sold (See Instr. 8) 0 130 Experimental Gas Plant Unclassified 131 Total Gas Plant in Service$ 1,637,443,736 $ 94,941,496 132

FERC FORM NO. 2 (12-96) Page 208 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018

GAS PLANT IN SERVICE (ACCOUNTS 101, 102, 103, AND 106) (CONTINUED)

Balance at Retirements Adjustments Transfers End of Year Line (d) (e) (f) (g) No.

95 0 (383) 5,574,355 374 96 1,112,519 375 97 812,316 0 780,042,457 376 98 377 99 20,494 34,417,746 378 100 0 0 0 30,171,484 379 101 716,111 0 0 432,144,749 380 102 2,598,381 0 (20,547) 199,976,379 381 103 382 104 166,191 31,843,830 383 105 384 106 0 20,547 6,915,441 385 107 386 108 387 109 - 388 110 4,313,493 0 (383) 1,522,198,960 111 112 0 2,112,842 389 113 91,478 0 46,761,667 390 114 1,667,822 301 13,376,021 391 115 899,662 16,567 39,009,412 392 116 0 306,128 393 117 478,853 7,045,759 394 118 0 63,516 395 119 211,727 54,683 9,777,080 396 120 369,908 0 0 7,767,553 397 121 101,596 249,763 398 122 3,821,046 71,551 126,469,741 123 - 399 124 - 399.1 125 3,821,046 0 71,551 126,469,741 126 9,593,234 0 70,867 1,722,862,864 127 - 128 - 129 130 $ 9,593,234 $ - $ 70,867 $ 1,722,862,864 131 132

FERC FORM NO. 2 (12-96) Page 209 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

MidAmerican Energy Company End of 2018

AN ORIGINAL

GAS PLANT IN SERVICE (CONTINUED)

Page 209, Line 131, Column (d)

Retirements, Page 209, Line 131, Column (d) 9,593,234 Retirement of Leasehold Improvements 0 Retirement of Intangibles (666,009)

Retirements, Page 219, Line 11, Column (c) $ 8,927,225

Page 209, Line 131, Column (g)

Total Gas Plant in Service, Page 209, Line 131, Column (g) 1,722,862,864 Gas Capital Leases 1,941,881

Total Gas Plant in Service, Page 201, Line 8, Column (d) $ 1,724,804,745

FERC FORM NO. 2 Page 209A Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 CONSTRUCTION WORK IN PROGRESS-GAS (ACCOUNT 107) 1. Report below descriptions and balances at end of year of projects in process of construction (Account 107). 2. Show items relating to "research, development, and demonstration" projects last, under a caption Research, Development, and Demonstration (see Account 107 of the Uniform System of Accounts). 3. Minor projects (less than $1,000,000) may be grouped. Construction Work in Progress- Estimated Additional Line Description of Project Gas (Account 107) Cost of Project No. (a) (b) (c) 1 Construction of new customer office and service center, Cedar Rapids, Iowa 3,122,485 21,063,756 2 Construction of a motor vehicle storage building, Sioux Falls, South Dakota 1,622,344 973,064 3 Create apprenticeship training materials for the gas technician program, Des Moines, Iowa 985,266 1,014,734 4 Construction of a pipeline loop extension and connection to existing pipeline facilities, Iowa City, Iowa 54,685 1,496,820 5 Replacement of concrete at the service building, Ottumwa, Iowa 186,663 1,246,714 6 7 8 9 10 Projects less than $1,000,000 including undistributed Admin & General 3,298,755 5,129,859 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 TOTAL $ 9,270,197 $ 30,924,948

FERC FORM NO. 2 (12-96) Page 216 Filed with the Iowa Utilities Board on May 30, 2019, M-0156 Name of Respondent This Report is: Date of Report Year of Report MidAmerican Energy (1) X An Original (Mo, Day, Yr) Company (2) A Resubmission End of 2018 GENERAL DESCRIPTION OF CONSTRUCTION OVERHEAD PROCEDURE

1. For each construction overhead explain: (a) the nature and 2. Show below the computation of allowance for funds used extent of work, etc., the overhead charges are intended to cover, during construction rates, in accordance with the provisions (b) the general procedure for determining the amount capitalized, of Gas Plant instructions 3 (17) of the U.S. of A. (c) the method of distribution to construction jobs, (d) whether 3. Where a net-of-tax rate for borrowed funds is used, show different rates are applied to different types of construction, (e) the appropriate tax effect adjustment to the computations basis of differentiation in rates for different types of construction, and below in a manner that clearly indicates the amount of (f) whether the overhead is directly or indirectly assigned. reduction in the gross rate for tax effects.

1. General and Administrative Expenses Preparation of the capital budget, supervision and approval of capital projects and all General Administrative functions applicable to all jobs in which time and expense cannot be directly charged to specific jobs. The amounts transferred from general and administrative expense to construction overheads -- clearing were based on a study by the Company. The expenses are capitalized during the year, as charges are accumulated on the construction project by applying the appropriate rate. Same percentage applied to each type of construction, except for transportation and direct purchase projects. The overheads attributable to transportation and direct purchase projects are less than regular new business or rebuild projects. The overheads are directly assigned.

2. Allowance for Funds Used During Construction

AFUDC is intended to provide a reasonable rate of return on funds used for construction. AFUDC is computed on construction projects (construction period for which exceeds one month) based on the amount of dollars in Construction Work in Progress for qualifying projects and charged to the respective projects.

COMPUTATION OF ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION RATES 1. For line (5), column (d) below, enter the rate granted in the last rate proceeding. If not available, use the average rate earned during the preceding 3 years. 2. Identify, in a footnote, the specific entity used as the source for the capital structure figures. 3. Indicate, in a footnote, if the reported rate of return is one that has been approved in a rate case, black-box settlement rate, or an actual three-year average rate.

1. Components of Formula (Derived from actual book balances and actual cost rates):

Capitalization Cost Rate Line Title Amount Ratio (Percent) Percentage No. (a) (b) (c) (d) (1) Average Short-Term Debt S 21,682,192 (2) Short-Term Interest S 2.480% (3) Long-Term Debt D 5,029,460,170 46.60% D 4.160% (4) Preferred Stock P 0 0.00% P 0.000% (5) Common Equity C 5,764,031,572 53.40% C 8.556% (6) Total Capitalization 10,793,491,742 100% (7) Average Construction Work in Progress Balance W 1,144,854,733

2. Gross Rate for Borrowed Funds... = 1.95% S D S s ( ----- ) + d ( ------) ( 1------) W D+P+C W 3. Rate for Other Funds ...... = 4.48% S P C [ 1 ------] [ p ( ------) + c ( ------) ] W D+P+C D+P+C 4. Weighted Average Rate Actually Used for the Year: a. Rate for Borrowed Funds...... = 1.95% b. Rate for Other Funds...... = 4.48%

Footnotes to page 218 of FERC FORM NO. 2.

<1> The capital structure is that of MidAmerican Energy Company. <2> The common equity rate of return is an actual three-year average.

FERC FORM NO. 2 (REVISED) Page 218

Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Da, Yr) Company (2) [ ] A Resubmission End of 2018 ACCUMULATED PROVISION FOR DEPRECIATION OF GAS UTILITY PLANT (ACCOUNT 108) 1. Explain in a footnote any important adjustments during year. 2. Explain in a footnote any difference between the amount for book cost of plant retired, line 10, column (c), and that reported for gas plant in service, page 204-209, column (d), excluding retirements of nondepreciable property. 3. The provisions of Account 108 in the Uniform System of Accounts require that retirements of depreciable plant be recorded when such plant is removed from service. If the respondent has a significant amount of plant retired at year end which has not been recorded and/or classified to the various reserve functional classifications, make preliminary closing entries to tentatively functionalize the book cost of the plant retired. In addition, include all costs included in retirement work in progress at year end in the appropriate functional classifications. 4. Show separately interest credits under a sinking fund or similar method of depreciation accounting. 5. At lines 7 and 14, add rows as necessary to report all data. Additional rows should be numbered in sequence, e.g., 7.01, 7.02, etc. Total Gas Plant in Gas Plant Held Gas Plant Leased Line Item (c + d + e) Service for Future Use to Others No. (a) (b) (c) (d) (e) 1 Section A. BALANCES AND CHANGES DURING YEAR 2 Balance Beginning of Year $708,332,289 $708,332,289 3 Depreciation Provisions for Year, Charged to 4 (403) Depreciation Expense 42,309,863 42,309,863 5 (403.1) Depreciation Expense for Asset Retirement Costs 0 6 (413) Exp. of Gas Plt. Leas. to Others 0 7 Transportation Expenses-Clearing 2,003,329 2,003,329 8 Other Clearing Accounts 429,435 429,435 9 Other Clearing (Specify) (footnote details) 0 0 10 11 Total Deprec. Prov. for Year (Total of lines 4 thru 10) 44,742,627 44,742,627 12 Net Charges for Plant Retired: 13 Book Cost of Plant Retired (1) 8,927,225 8,927,225 14 Cost of Removal 4,783,448 4,783,448 15 Salvage (Credit) (354,294) (354,294) 16 Total Net Chrgs. for Plant Ret. (Total of lines 13 thru 15) 13,356,379 13,356,379 17 Other Debit or Credit Items (Describe): (2) 33,261 33,261 18 Increase/Decrease in RWIP (1,182,361) (1,182,361) 19 Book Cost of Asset Retirement Costs 0 0 20 Balance End of Year (Total of lines 2,11,16-19) $738,569,437 $738,569,437 21 Section B. BALANCES AT END OF YEAR ACCORDING TO FUNCTIONAL CLASSIFICATIONS 22 Production - Manufactured Gas $0 $0 23 Production and Gathering - Natural Gas 0 0 24 Products Extraction - Natural Gas 0 0 25 Underground Gas Storage 0 0 26 Other Storage Plant 22,810,037 22,810,037 27 Base Load LNG Terminaling and Processing Plant 0 0 28 Transmission 00 29 Distribution 659,539,941 659,539,941 30 General 56,219,459 56,219,459 31 Total (Enter Total of lines 22 thru 30) $738,569,437 $738,569,437

FERC FORM NO. 2 (12-96) Page 219 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

FOOTNOTE:

(1) Difference between Line 11, Column [c] and Page 209, Line 131, Column (d)

Page 209, Line 131, Column [d] 9,593,234 Retirement of Intangible Plant Assets (666,009) Retirement of Leasehold Improvements 0

Page 219, Line 13, Column [c]$ 8,927,225

(2) Other Debit or Credit Items

Reclassification of Software to Hardware 33,261 Purchase of Leased Trenchers 0

Page 219, Line 17, Column [c]$ 33,261

FERC FORM NO. 2 (12-96) Page 219.1 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report Is: Date of Report Year/Period of Report MidAmerican Energy (1) [ X ] An Original (Mo, Da, Yr) Company (2) [ ] A Resubmission End of 2018 GAS STORED (ACCOUNT 117.1, 117.2, 117.3, 117.4, 164.1, 164.2 AND 164.3) 1. If during the year adjustments were made to the stored gas inventory reported in columns (d), (f), (g), and (h) (such as to correct cumulative inaccuracies of gas measurements), explain in a footnote the reason for the adjustments, the Dth and dollar amount of adjustment, and account charged or credited. 2. Report in column (e) all encroachments during the year upon the volumes designated as base gas, column (b), and system balancing gas, column (c), and gas property recordable in the plant accounts. 3. State in a footnote the basis of segregation of inventory between current and noncurrent portions. Also, state in a footnote the method used to report storage (i.e., fixed asset method or inventory method).

(Account (Account Noncurrent (Account Current Current LNG Line Description 117.1) 117.2) (Account 117.3) 117.4) (Account 164.1) (Account 164.2) (Account 164.3) Total No. (a) (b) (c) (d) (e) (f) (g) (h) (i)

1 Balance at Beginning of Year$ - $ - $ - $ - $ 24,603,292 $ - $ - $ 24,603,292

2 Gas Delivered to Storage 50,094,729 50,094,729

3 Gas Withdrawn from (50,529,946) (50,529,946)

4 Other Debits or Credits (Net) 531,834 531,834

5 Balance at End of Year - - - - 24,699,909 - - 24,699,909

6 Dth 14,265,076 14,265,076

7 Amount Per Dth$ - $ - $ - $ - $ 1.73 $ - $ - $ 1.73

State basis of segregation of inventory between current and noncurrent portions:

Method used to report storage - LIFO.

Page 220 FERC FORM NO.2 (REV 04-04) Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 INVESTMENTS (Accounts 123, 124, 136) 1. Report below investments in Accounts 123, Investments in Associated Companies, 124, Other Investments, and 136, Temporary Cash Investments. 2. Provide a subheading for each account and list thereunder the information called for: (a) Investment in Securities-List and describe each security owned, giving name of issuer, date acquired and date of maturity. For bonds, also give principal amount, date of issue, maturity, and interest rate. For capital stock (including capital stock of respondent reacquired under a definite plan for resale pursuant to authorization by the Board of Directors, and included in Account 124, Other Investments) state number of shares, class, and series of stock. Minor investments may be grouped by classes. Investments included in Account 136, Temporary Cash Investments, also may be grouped by classes. (b) Investment Advances-Report separately for each person or company the amounts of loans or investment advances that are properly includable in Account 123. Include advances subject to current repayment in Account 145 and 146. With respect to each advance, show whether the advance is a note or open account. Book Cost at Beginning of Year (If book cost is different from cost to respondent, give a cost to respondent Purchases in a footnote and explain or Additions Line Description of Investment * difference.) During the Year No. (a) (b) (c) (d) 1 2 Account 123 - Investment in Subsidiary Companies 3None 4 5 Total Account 123 Investment Subsidiary Companies $ - $ - 6 7 Account 124 - Other Investments 8 Rabbi Trust I and III 197,507,901 36,370,766 9 Investment on Long Term Auction Rate Securities - - 10 LTIP asset 15,436,028 9,388,196 11 Items individually under $25,000 30,563 - 12 13 14 15 16 17 18 19 20 21 22 Total Other Investments 212,974,492 45,758,963 23 Account 136 24 Temporary Cash Investments 171,478,632 2,807,299,613 25 26 Total Temporary Cash Investments 171,478,632 2,807,299,613 27 28 29 30 31 32 33 34 35 Total Investments $ 384,453,124 $ 2,853,058,576

FERC FORM NO. 2 (12-96) Page 222 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 INVESTMENTS (Accounts 123, 124, 136) (continued) List each note, giving date of issuance, maturity date, and specifying whether note is a renewal. Designate any advances due from officers, directors, stockholders, or employees. 3. Designate with an asterisk in column (b) any securities, notes or accounts that were pledged, and in a footnote state the name of pledges and purpose of the pledge. 4. If Commission approval was required for any advance made or security acquired, designate such fact in a footnote and cite Commission, date of authorization, and case or docket number. 5. Report in column (h) interest and dividend revenues from investments including such revenues from securities disposed of during the year. 6. In column (i) report for each investment disposed of during the year the gain or loss represented by the difference between cost of the investment (or the other amount at which carried in the books of account if different from cost) and the selling price thereof, not including any dividend or interest adjustment includible in column (h).

Book Cost at End of Year (If book cost is differnet Principal from cost to respondent, Sales or Other Amount or give cost to respondent Revenues Gain or Loss Dispositions No. of Shares at in a footnote and explain for from Investment During Year End of Year difference.) Year Disposed of Line (e) (f) (g) (h) (i) No. 1 2 3 4 $ - $ - $ - $ - $ - 5 6 7 43,139,170 190,739,497 263,452 8 - - - 9 5,388,514 19,435,711 (11,590) 10 - 30,563 11 12 13 14 15 16 17 18 19 20 21 48,527,684 - 210,205,771 251,862 - 22 23 2,978,771,315 6,930 4,621,063 24 25 2,978,771,315 6,930 4,621,063 - 26 27 28 29 30 31 32 33 34 $ 3,027,298,999 $ - $ 210,212,701 $ 4,872,926 $ - 35

FERC FORM NO. 2 (12-96) Page 223 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 PREPAYMENTS (Account 165) 1. Report below the particulars (details) on each prepayment. Balance at End of Year Line Nature of Prepayment (in dollars) No. (a) (b) 1 Prepaid Federal and State income taxes $ - 2 Prepaid Maintenance and Warranty Agreements 5,941,896 3 Prepaid Insurance 4,272,444 4 Miscellaneous Prepayments 2,218,733 5 Prepaid Gas - 6 Wind Operations Prepayments 8,716,800 7 Prepaid Sales - 8 TOTAL $ 21,149,873 EXTRAORDINARY PROPERTY LOSSES (ACCOUNT 182.1) Description of Extraordinary Loss [(Include the date of loss, the date of Commission authorization to use Written off During Year Balance Account 182.1 and period of amortization (mo, yr, Balance at Total Losses at to mo, yr)] Add rows as necessary to report all Beginning Amount Recognized Account End of Linedata. of Year of Loss During Year Charged Amount Year No. (a) (b) (c) (d) (e) (f) (g) 9 10 11 12 13 14 15 16 17 TOTAL $0 $0 $0 $0 UNRECOVERED PLANT AND REGULATORY STUDY COSTS (ACCOUNT 182.2) Description of Unrecovered Plant and Regulatory Study Costs [(Include in the description of costs, Written off During the date of Commission authorization to use Acct. Year 182.2 and period of amortization (mo, yr, to mo, yr)] Balance Add rows as necessary to report all data. Number Balance at Total Costs at rows in sequence beginning with the next row no. Beginning Amount Recognized Account End of Lineafter the last row number used for Acct 182.1 above. of Year of Charges During Year Charged Amount Year No. (a) (b) (c) (d) (e) (f) (g) 18 19 20 21 22 23 24 25 26 27 28 29 TOTAL $0 $0 $0 $0 $0

FERC FORM NO. 2 (12-96) Page 230 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 OTHER REGULATORY ASSETS (ACCOUNT 182.3) 1. Report below the details called for concerning other regulatory assets which are created through the ratemaking actions of regulatory agencies (and not includable in other accounts). 2. For regulatory assets being amortized, show the period of amortization in column (a). 3. Minor items (5% of the Balance at the End of the Year for Account 182.3 or amounts less than $250,000, whichever is less) may be grouped by classes. 4. Report separately any "Deferred Regulatory Commission Expenses" that are also reported on pages 350-351, Regulatory Commission Expenses. 5. Provide in a footnote, for each line item, the regulatory citation where authorization for the regulatory asset has been granted (e.g. Commission Order, state commission order, court decision). Balance at Written off During the Period Beginning During Balance at End Description and Purpose of Current Quarter/Year Amount Amount deemed of Current Line Other Regulatory Assets Quarter/Year Debits Account Charged Recovered Unrecoverable Quarter/ Year No. (a) (b) (c) (d) (e) (f) (g) 1 Unrealized loss on interest rate derivatives 18,871,056 245 18,871,056 2 3 Manufactured gas plant sites related costs 6,867,000 6,360,800 253 376,800 12,851,000 4 5 QCS/Nuclear fuel - Illinois 3,603,651 407 240,244 3,363,407 6 7 Asset retirement obligations 133,018,376 32920741 407 6,280,275 159,658,842 8 9 Unrealized G/L on electric energy contracts - 18,938,136 244 18,938,136 - 10 11 Unrealized G/L on gas energy contracts 6,207,032 43,106,679 244 48,712,782 600,929 12 13 Pension liability - 5,935,182 228 5,935,182 14 15 SERP liability 24,333,887 228 6,058,481 18,275,406 16 17 OPEB liability 18,636,383 23,745,636 228 4,594,755 37,787,264 18 19 SD farm tap 144,000 130,922 417 139,975 134,947 20 21 Iowa depreciation deferral 172,037,810 59,324,526 407 34,523,960 196,838,376 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 TOTAL$ 364,848,139 $ 209,333,678 $ 119,865,408 $ - $ 454,316,409

FERC FORM NO. 2/3Q (REV 12-07) Page 232 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 OTHER REGULATORY ASSETS (Account 182.3)

ASC 740 Effect of Prior Flow Thru Tax Benefits-Test periods that include this regulatory asset in MEC's cost of service supporting rate cases have been allowed. See Iowa docket number RPU-96-8 for electric and RPU-02-2 for gas.

Manufactured Gas Plant Sites Related Costs-The IUB has allowed these costs, see gas rate case RPU-02-2.

QCS/Nuclear Fuel - Illinois - The Electric Service Choice and Rate Relief Law of 1997 of Illinois permitted the recovery of assets.

Asset Retirement Obligations-Based on discussions with the OCA and past proceedings, upon actual decommissioning of the QCS by Exelon, any excess of decommissioning costs over amounts in the Nuclear Decommissioning Trust would be recoverable from customers.

Unrealized G/L on Electric and Gas Energy Contracts - State regulators disregard unrealized gains and losses in establishing rates. The latest rate cases for Iowa were docket number RPU-96-8 for electric and RPU-02-2 for gas.

Pension, SERP, and OPEB Liability - Consistent with accounting treatment in Iowa revenue sharing calculations and Iowa gas docket number RPU-02-2 and Illinois gas docket number 01-0692.

Iowa depreciation deferral - Consistent with accounting treatment in Iowa revenue sharing calculations.

Unbilled amounts for South Dakota farm tap costs recoverable from customers approved in South Dakota gas docket number N617-011

Unrealized loss on interest rate derivatives-Interest rate locks related to MidAmerican Energy's January 2019 issuance of first mortgage bonds are accounted for consistent with unrealized gains and losses on electric and gas energy contracts.

FERC FORM NO. 2/3Q (REV 12-07) Page 232.1 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 MISCELLANEOUS DEFERRED DEBITS (Account 186) 1. Report below the details called for concerning miscellaneous deferred debits. 2. For any deferred debit being amortized, show period of amortization in column (a) 3. Minor item (less than $250,000) may be grouped by classes. Credit Balance at Description of Miscellaneous Balance at Account End of LineDeferred Debits Beginning of Year Debits Charged Amount Year No. (a) (b) (c) (d) (e) (f) 1 DSM Deferral 83,933,542 148,514,358 Various 188,115,276 44,332,624 2 Market Value Adjustment - Gas Futures 14,297,345 20,098,801 Various 23,530,392 10,865,754 3 Deferred Issue Cost 1,181,371 607,497 431 734,956 1,053,912 4 GDMEC Long-term Maint. Prgm. 8,585,552 - 553 540,600 8,044,952 5 Portable Power Module 228,996 85,720 456 163,373 151,343 6 Federal and State income tax 2,344,329 308,435 411 2,652,764 - 7 Deferred Debt Refinancing - 1,003,329 181 834,155 169,174 8 OH to Underground Conversions (1,642) 298 142 1,188 (2,532) 9 Illinois Rate 2013 19,303 - 928 10,071 9,232 10 Siemens Maintenance 6,723,676 82,622,643 553 80,042,142 9,304,177 11 Long Term Receivable MISO 1,141,914 - 512 - 1,141,914 12 Miscellaneous 123,668 - 47,489 76,179 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 Misc. Work in Progress - - 39 DEFERRED REGUL. COMM. EXP (PAGES 350-351) - 928 - - 40 TOTAL 118,578,054 75,146,729

FERC FORM NO. 2 (12-96) Page 233 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 ACCUMULATED DEFERRED INCOME TAXES (Account 190) 1. Report the information called for below concerning the respondent's accounting for deferred income taxes. 2. At Other (Specify), include deferrals relating to other income and deductions. 3. Provide in a footnote a summary of the type and amount of deferred income taxes reported in the beginning-of-year and end-of-year balances for deferred income taxes that the respondent estimates could be included in the development of jurisdictional recourse rates. CHANGES DURING YEAR Balance at Amounts Amounts Line Beginning Debited to Credits to No. Account Subdivisions of Year Account 410.1 Account 411.1 (a) (b) (c) (d) 1Electric 2 ASC 740 Deferred Taxes 7,845,867 3 4 Other (Reg Assets & Liabilities Deferred IncomeTaxes) 119,878,617 16,116,613 14,820,265 5 Other (ASC 740) 161,686,869 6 Other (Nonproperty Deferred Income Taxes): 71,061,986 64,751,412 75,824,931 7 Other 8 Total Electric (Enter Total of lines 2 thru 7) 360,473,339 80,868,025 90,645,196 9Gas 10 ASC 740 Deferred Taxes 1,041,253 11 12 Other (Reg Assets & Liabilities Deferred Inc Taxes) 8,630,168 5,248,346 2,119,374 13 Other (ASC 740) 17,155,109 14 Other (Nonproperty Deferred Inc Taxes): 38,453,262 50,513,278 45,916,150 15 Other 16 Total Gas(Total of lines 10 thru 15) 65,279,792 55,761,624 48,035,524 17 Other (Specify): CIAC Deferred Taxes 21,993,027 18 Balance Sheet only Deferred Income Taxes - NonReg 0 19 Investment Impairment 13,983 20 21 Other BTL DIT 3,501,628 22 Other (CIAC Deferred Taxes 25,508,638 0 0 23 Total Account 190 (Total of lines 8, 16 and 17) 451,261,769 136,629,649 138,680,720 24 Classification of TOTAL: 25 Federal Income Tax 270,973,715 83,250,719 85,580,697 26 State Income Tax 180,288,054 53,378,930 53,100,023 27 Local Income Tax 0 28 Total 451,261,769 136,629,649 138,680,720

FERC FORM NO. 2 (REV 12-07) Page 234 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

CHANGES DURING YEAR ADJUSTMENTS Amounts Amounts Debits Credits Debited to Credited to Account Account Balance at Line Account 410.2 Account 411.2 Credited Amount Debited Amount End of YearNo. (e) (f) (g) (h) (i) (j) (k) 1 254 1,298,736 254 617,595 7,164,726 2 3 124, 182, 283 6,431,700 124, 182, 283 2,908,806 115,059,375 4 254 1,361,347,312 254 1,345,590,503 145,930,060 5 0 0 283 283 82,135,505 6 7 0 0 1,369,077,748 1,349,116,904 350,289,666 8 09 254 116,798 254 28,510 952,965 10 11 283 395,230 283 39,666 5,145,632 12 254 59,715,576 254 59,897,446 17,336,979 13 190, 283 165,182,236, 283 33,856,134 14 15 0 0 60,227,604 59,965,622 57,291,710 16 15,864,683 16,738,782 22,867,126 17 186, 253, 219, 245 186, 253, 219, 245 0 18 461 135 13,657 19 20 382,545 462,439 0 190, 283 0 3,581,522 21 16,247,689 17,201,356 0 0 26,462,305 22 16,247,689 17,201,356 1,429,305,352 1,409,082,526 434,043,681 23 24 7,265,598 8,948,829 936,525,339 927,959,805 266,421,390 25 8,982,091 8,252,527 492,780,013 481,122,721 167,622,291 26 027 16,247,689 17,201,356 1,429,305,352 0 1,409,082,526 434,043,681 28

FERC FORM NO. 2 (REV 12-07) Page 235 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

FOOTNOTE ACCUMULATED DEFERRED INCOME TAXES - OTHER (Account 190) (continued)

Balance at Beginning Balance at Line Account Subdivisions of Year End of Year No. (a) (b) (c) 1 ELECTRIC 2 Reserve for Bad Debts 1,388,043 1,611,096 3 LTIP Mark to Mkt Gain / Loss - Inc Stmt (87,427) (290,046) 4 RL - Iowa Revenue Sharing 10,828,936 20,860,888 5 Deferred Severance 18,750 11,212 6 Reserve for Public Liability 29,861 34,486 7 Workers Comp 813,507 957,759 8 Deferred Compensation 13,923,426 13,227,362 9 Pension Unrecognized Gain / Loss - FAS 158 Inc Stmt (3,399,048) (4,862,938) 10 RL - QC Station Outage Reserve 2,692,830 2,479,204 11 Nuclear Decommissioning 3,799 4,121 12 Nuclear Decommissioning Reconciliation (717) (701) 13 RL - Nuclear Self Insurance Reserve 1,526,306 1,625,512 14 Accrued Vacation 2,433,493 2,459,047 15 Accrued Liability - Emission Fees 556,625 508,323 16 Renewable Advantage- Deferred Credit 56,748 67,797 17 Transmission - Deferred Credit 3,650 3,565 18 SD State Def Tax Allocation 424,145 526,787 19 LT Incentive Plan - non current 2,559,498 2,437,095 20 LT Services Agreement 7,670,421 7,786,747 21 Deferred MVP Transmission O/U (1,281,832) (1,655,721) 22 State NOL's 30,793,768 31,355,649 23 Prior Year State Tax Pmts/Receipts - Temp 21,314 - 24 Refund Accrual 2,942,416 25 Other - Adjustments 85,890 45,847 26 27 TOTAL ELECTRIC (OTHER) 71,061,986 82,135,507 28 GAS 29 Reserve for Bad Debts 445,026 548,819 30 Unbilled Revenue 11,388,486 8,985,907 31 Deferred Severance 20,344 12,091 32 Reserve for Public Liability 3,021 3,217 33 Workers Comp 882,639 1,032,868 34 Gas Inventory 2,459,756 2,435,004 35 Deferred Compensation 15,106,641 14,264,681 36 Pension Unrecognized Gain / Loss - FAS 158 Inc Stmt (3,687,899) (5,251,833) 37 Accrued Vacation 2,640,292 2,651,891 38 Kansas Property Tax Reserve 46,573 69,183 39 RL - MFG Gas 1,959,259 1,917,805 40 LTIP Mark to Mkt Gain / Loss - Inc Stmt (94,843) (312,745) 41 State NOL's 4,640,255 4,818,909 42 Gross-up on Refundable Advances (CIAC) 10,571 11,435 43 SD State Def Tax Allocation (424,145) (526,787) 44 LT Incentive Plan - non current 2,777,004 2,628,217 45 Prior Year State Tax Pmts/Receipts - Temp 2,793 - 46 Refund Accrual - 509,545 47 Other - Adjustments 277,489 57,928 48 49 TOTAL GAS (OTHER) 38,453,262 33,856,135 50 Other: 51 Investment Impairment 13,983 13,657 52 53 Debt AFUDC (1,540) (1,504) 54 Prior Year State Tax Pmts/Receipts - Temp 1,962 101 55 RL - EADIT Carry Charge - 8,242 56 State NOL's BTL 3,501,206 3,574,683 57 Subtotal -Other BTL DIT 3,501,628 3,581,522 58 TOTAL Other 3,515,611 3,595,179 59 60 TOTAL ALL OTHER 113,030,859 119,586,821

FERC FORM NO. 2 (REV 12-07) Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 CAPITAL STOCK (Accounts 201 and 204) 1. Report below the details called for concerning common and preferred stock at end of year, distinguishing separate series of any general class. Show separate totals for common and preferred stock. 2. Entries in column (b) should represent the number of shares authorized by the articles of incorporation as amended to end of year. 3. Give details concerning shares of any class and series of stock authorized to be issued by a regulatory commission which have not yet been issued.

Class and Series of Stock and Number of Shares Par or Stated Value Call Price at Line Name of Stock Exchange Authorized by Charter Per Share End of Year No. (a) (b) (c) (d) 1 2 Account 201 3 Common Stock 350,000,000 4 Total Common 350,000,000 5 Account 204 6 7 None 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40

FERC FORM NO.2 (12-96) Page 250

Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 CAPITAL STOCK (Accounts 201 and 204) (continued) 4. The identification of each class of preferred stock should show the dividend rate and whether the dividends are cumulative or noncumulative. 5. State in a footnote if any capital stock that has been nominally issued is nominally outstanding at end of year 6. Give particulars (details) in column (a) of any nominally issued capital stock, reacquired stock, or stock in sinking and other funds which is pledged, stating name of pledgee and purpose of pledge. Outstanding per Bal. Sheet Held by Respondent (total amount outstanding without As Reacquired Stock reduction for amount held by respondent) (Account 217) In Sinking and Other Funds Shares Amount Shares Cost Shares Amount Line (e) (f) (g) (h) (i) (j) No. 1 2 70,980,203 564,725,056 3 70,980,203 $564,725,056 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40

FERC FORM NO.2 (12-96) Page 251

Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy Company (1) X An Original (Mo,Da,Yr) (2) A Resubmission End of 2018 OTHER PAID IN CAPITAL (Account 208-211) Report below the balance at the end of the year and the information specified below for the respective other paid-in capital accounts. Provide a subheading for each account and show a total for the account, as well as total of all accounts for reconciliation with balance sheet, Page 112. Add more columns for any account if deemed necessary. Explain changes made in any account during the year and give the accounting entries effecting such change. (a) Donations Received from Stockholders (Account 208) - State amount and give a brief explanation of the origin and purpose of each donation. (b) Reduction in Par or Stated Value of Capital Stock (Account 209) - State amount and give brief explanation of the capital change which gave rise to amounts reported under this caption including identification with the class and series of stock to which related. (c) Gain on Resale or Cancellation of Reacquired Capital Stock (Account 210) - Report balance at beginning of year, credits, debits, and balance at end of year with a designation of the nature of each credit and debit identified by the class and series of stock to which related. (d) Miscellaneous Paid-In Capital (Account 211) - Classify amounts included in this account according to captions which, together with brief explanations, disclose the general nature of the transactions that gave rise to the reported amounts. Line Item Amount No (a) (b) 1 Account 210 - Gain on cancellation of reacquired capital stock 2 Cancellation of reacquired preferred stock - balance at beginning of year 348,607 3 4 5 6 7 8 9 10 11 12 13 14 Account 211 - Miscellaneous Paid-In Capital 15 Executive incentive stock options 588,802 16 Loss on repurchase of shares -46,141 17 Adjustment of transfer to Midwest Capital Group 232,465 18 (InterCoast Capital Company merged with Midwest Capital Group) 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39

40 TOTAL 1,123,733

FERC FORM NO. 2 (ED. 12-96) Page 253 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 CAPITAL STOCK EXPENSE (Account 213) 1. Report the balance at end of the year of discount on capital stock for each class and series of capital stock. Use as many rows as necessary to report all data. 2. If any change occurred during the year in the balance with respect to any class or series of stock, attach a statement giving details of the change. State the reason for any charge-off during the year and specify the account charged. Balance at Line Class and Series of Stock End of Year No. (a) (b) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 TOTAL CAPITAL STOCK EXPENSE (Account 214) 1. Report the balance at end of the year of discount on capital stock for each class and series of capital stock. Use as many rows as necessary to report all data. 2. If any change occurred during the year in the balance with respect to any class or series of stock, attach a statement giving details of the change. State the reason for any charge-off during the year and specify the account charged. Balance at Line Class and Series of Stock End of Year No. (a) (b) 16 Common Shares 4,476,219 17 18 19 20 21 22 23 24 25 26 27 28 29 30 TOTAL 4,476,219

FERC FORM NO. 2 (12-96) Page 254 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 SECURITIES ISSUED OR ASSUMED AND SECURITIES REFUNDED OR RETIRED DURING THE YEAR 1. Furnish a supplemental statement briefly describing security financing and refinancing transactions during the year and the accounting for the securities, discounts, premiums, expenses, and related gains or losses. Identify as to Commission authorization numbers and dates. 2. Provide details showing the full accounting for the total principal amount, par value, or stated value of each class and series of security issued, assumed, retired, or refunded and the accounting for premiums, discounts, expenses, and gains or losses relating to the securities. Set forth the facts of the accounting clearly with regard to redemption premiums, unamortized discounts, expenses, and gain or losses relating to securities retired or refunded, including the accounting for such amounts carried in the respondent's accounts at the date of the refunding or refinancing transactions with respect to securities previously refunded or retired. 3. Include in the identification of each class and series of security, as appropriate, the interest or dividend rate, nominal date of issuance, maturity date, aggregate principal amount, par value or stated value, and number of shares. Give also the issuance of redemption price and name of the principal underwriting firm through which the security transactions were consummated. 4. Where the accounting for amounts relating to securities refunded or retired is other than that specified in General Instruction 17 of the Uniform System of Accounts, cite the Commission authorization for the different accounting and state the accounting method. 5. For securities assumed, give the name of the company for which the liability on the securities was assumed as well as details of the transactions whereby the respondent undertook to pay obligations of another company. If any unamortized discount, premiums, expenses, and gains or losses were taken over onto the respondent's books, furnish details of these amounts with amounts relating to refunded securities clearly earmarked. Extinguishment of Bonds & Notes Amount of Issue Amount of Discount Title of Issue Date of Issue Interest Rate Date of Maturity (Acct 221) (Acct 226) Amount Retired

Medium Term Note Fixed Rate due 2018 (Com. Author. ES 07-30-000, May 14, 2007) 3/25/2008 4.4490% 03/15/18 $350,000,000 $2,273,536

Issuance of Bonds Amount of Issue Amount of Discount Title of Issue Date of Issue Interest Rate Date of Maturity (Acct 221) (Acct 226) Amount Retired

First Mortgage Bonds due 2048 02/01/18 3.65% 08/01/48 $700,000,000 $6,094,303

FERC FORM 2. (12-96) Page 255 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 LONG TERM DEBT (Account 221, 222, 223, and 224) 1. Report by Balance Sheet Account the details concerning long-term debt included in Account 221, Bonds, 222, Reacquired Bonds, 223, Advances from Associated Companies, and 224, Other Long-Term Debt. 2. For bonds assumed by the respondent, include in column (a) the name of the issuing company as well as a description of the bonds. 3. For Advances from Associated Companies, report separately advances on notes and advances on open accounts. Designate demand notes as such. Include in column (a) names of associated companies from which advances were received. 4. For receivers' certificates, show in column (a) the name of the court and date of court order under which such certificates were issued.

Outstanding (Total amount Nominal Date outstanding without Class and Series of Obligation and Date of of reduction for amount Line Name of Stock Exchange Issue Maturity held by respondent) No. (a) (b) (c) (d) 1 Account 221 - Bonds 2 Debentures / Pollution Control Revenue Bonds: 3 Louisa County, IA - Adjustable Tender Bond - Rate due 2024 10/1/1994 10/1/2024 34,900,000 4 5 Pollution Control Bonds 6 Variable Rate due 2023 3/17/1993 1/1/2023 6,850,000 7 PC Bonds due 2025 1/1/1995 1/1/2025 12,750,000 8 Variable Rate Series A due 2038 7/1/2008 7/1/2038 45,100,000 9 Variable Rate Series B due 2023 7/1/2008 5/1/2023 57,325,000 10 Variable Rate Series A due 2036 9/1/2016 9/1/2036 33,400,000 11 Variable Rate Series B due 2046 12/1/2016 12/1/2046 30,000,000 12 Variable Rate Series 2017 due 2047 12/13/2017 12/1/2047 150,000,000 13 First Mortage Bonds: 14 Bonds due 2019 (Com. Author. ES13-30-000, Jul 16, 2013) 9/19/2013 3/15/2019 350,000,000 15 Bonds due 2023 (Com. Author. ES13-30-000, Jul 16, 2013) 9/19/2013 9/15/2023 250,000,000 16 Bonds due 2043 (Com. Author. ES13-30-000, Jul 16, 2013) 9/19/2013 9/15/2043 350,000,000 17 Bonds due 2019 - 2 (Com. Author. ES14-4-000, Dec 16, 2013) 4/3/2014 3/15/2019 150,000,000 18 Bonds due 2024 (Com. Author. ES14-4-000, Dec 16, 2013) 4/3/2014 10/15/2024 300,000,000 19 Bonds due 2044 (Com. Author. ES14-4-000, Dec 16, 2013) 4/3/2014 10/15/2044 400,000,000 20 Bonds due 2024 - 2 (Com. Author. ES15-8-000, Mar 16,2015) 10/15/2015 10/15/2024 200,000,000 21 Bonds due 2046 (Com. Author. ES15-8-000, Mar 16, 2015) 10/15/2015 5/1/2046 450,000,000 22 Bonds due 2027 (Com. Author. ES15-8-000, Mar 16, 2015) 2/1/2017 5/1/2027 375,000,000 23 Bonds due 2047 (Com. Author. ES17-39-000, Aug 28, 2017) 2/1/2017 8/1/2047 475,000,000 24 Bonds due 2048 (Com. Author. ES17-39-000, Aug 28, 2017) 2/1/2018 8/1/2048 700,000,000 25 26 27 Account 224 - Other Long-Term Debt 28 Medium Term Note Fixed Rate due 2031 (Com. Author. ES00-51-000, Sep 21, 2000) 2/8/2002 12/30/2031 400,000,000 29 Medium Term Note Fixed Rate due 2035 (Com. Author. ES03-60-000, Dec 1, 2003) 11/1/2005 11/1/2035 300,000,000 30 Medium Term Note Fixed Rate due 2036 (Com. Author. ES04-45-000, Nov 10, 2004) 10/6/2006 10/15/2036 350,000,000 31 Wellsburg due 2035 (Note 5) 5/1/2035 3,614,104 32 Vienna Wind Farm due 2036 (Note 6) 9/17/2036 2,749,472 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 Total Account 221, 222, 223, 224 $ 5,426,688,576

FERC FORM NO. 2 (12-96) Page 256

Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 LONG TERM DEBT (Account 221, 222, 223, and 224) (continued) 5. In a supplemental statement, give explanatory details for Accounts 223 and 224 of net changes during the year. With respect to long-term advances, show for each company: (a) principal advanced during year (b) interest added to principal amount, and (c) principal repaid during year. Give Commission authorization numbers and dates. 6. If the respondent has pledged any of its long-term debt securities, give particulars (details) in a footnote, including name of the pledgee and purpose of the pledge. 7. If the respondent has any long-term securities that have been nominally issued and are nominally outstanding at end of year, describe such securities in a footnote. 8. If interest expense was incurred during the year on any obligations retired or reacquired before end of year, include such interest expense in column (f). Explain in a footnote any difference between the total of column (f) and the total Account 427, Interest on Long-Term Debt and Account 430, Interest on Debt to Associated Companies. 9. Give details concerning any long-term debt authorized by a regulatory commission but not yet issued.

Held by Respondent Interest for Year Redemption Price Reacquired Bonds Sinking and per $100 at Line Rate Amount (Acct 222) Other Funds End of Year No. (e) (f) (g) (h) (i) 1 2 3 ------501,145 100.00 4 5 6 ------98,171 100.00 7 ------182,727 100.00 8 ------666,207 100.00 9 ------818,020 100.00 10 ------476,614 100.00 11 ------443,153 100.00 12 ------2,214,452 100.00 13 14 2.4000% 8,400,000 (Note 4) 15 3.7000% 9,250,000 (Note 4) 16 4.8000% 16,800,000 (Note 4) 17 2.4000% 3,600,000 (Note 4) 18 3.5000% 10,500,000 (Note 4) 19 4.4000% 17,600,000 (Note 4) 20 3.5000% 7,000,000 (Note 4) 21 4.2500% 19,125,000 (Note 4) 22 3.1000% 11,625,000 (Note 7) 23 3.9500% 18,762,500 (Note 7) 24 3.6500% 23,420,833 (Note 7) 25 26 27 28 6.7500% 27,000,000 (Note 2) 29 5.7500% 17,250,000 (Note 3) 30 5.8000% 20,300,000 (Note 3) 33 4.4490% ------(Note 5) 34 ------(Note 6) 35

36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 $ 216,033,822 $ - $ -

FERC FORM NO. 2 (12-96) Page 257

Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 LONG TERM DEBT (Account 221, 222, 223, and 224) 1. Report by Balance Sheet Account the details concerning long-term debt included in Account 221, Bonds, 222, Reacquired Bonds, 223, Advances from Associated Companies, and 224, Other Long-Term Debt. 2. For bonds assumed by the respondent, include in column (a) the name of the issuing company as well as a description of the bonds. 3. For Advances from Associated Companies, report separately advances on notes and advances on open accounts. Designate demand notes as such. Include in column (a) names of associated companies from which advances were received. 4. For receivers' certificates, show in column (a) the name of the court and date of court order under which such certificates were issued.

Outstanding (Total amount Nominal Date outstanding without Class and Series of Obligation and Date of of reduction for amount Line Name of Stock Exchange Issue Maturity held by respondent) No. (a) (b) (c) (d) 51 (1) The redemption price is equal to the sum of (a) the greater of (i) 100% of the principal amount of the notes being redeemed and (ii) the sum of the present values 52 of the remaining scheduled payments and interest thereon from the redemption date to the maturity date, computed by discounting such payments, 53 in each case, to the redemption date on a semi-annual basis (assuming a 360-day year consisting of twelve 30-day months) at the Treasury Rate plus 15 54 basis points, plus (b) accrued interest on the principal amount thereof to the date of redemption. 55 56 (2) The redemption price is equal to the sum of (a) the greater of (i) 100% of the principal amount of the notes being redeemed and (ii) the sum of the present values 57 of the remaining scheduled payments and interest thereon from the redemption date to the maturity date, computed by discounting such payments, 58 in each case, to the redemption date on a semi-annual basis (assuming a 360-day year consisting of twelve 30-day months) at the Treasury Rate plus 25 59 basis points, plus (b) accrued interest on the principal amount thereof to the date of redemption. 60 61 (3) The redemption price is equal to the sum of (a) the greater of (i) 100% of the principal amount of the notes being redeemed and (ii) the sum of the present values 62 of the remaining scheduled payments and interest thereon from the redemption date to the maturity date, computed by discounting such payments, 63 in each case, to the redemption date on a semi-annual basis (assuming a 360-day year consisting of twelve 30-day months) at the Treasury Rate plus 20 64 basis points, plus (b) accrued interest on the principal amount thereof to the date of redemption. 65 66 (4) The first mortgage bonds of each series will be redeemable as a whole at any time or in part, from time to time, at our option, at a redemption price equal to the sum 67 of (a) the greater of (i) 100% of the principal amount of the bonds being redeemed and (ii) the sum of the present values of the remaining scheduled payments of 68 principal and interest thereon from the redemption date to the maturity date, computed by discounting such payments, in each case, to the redemption 69 date on a semi-annual basis (assuming a 360-day year consisting of twelve 30-day months) at the Treasury Rate plus 12.5 basis points for the 2.4% first 70 mortgage bonds and at the Treasury Rate plus 15 basis points for the 3.7% and 4.8% first mortgage bonds, plus (b) accrued interest on the principal amount 71 thereof to the redemption date. 72 73 (5) MidAmerican Energy Company entered into a facilities service agreement with ITC Midwest LLC, on December 23, 2014, for MISO approved project H021 74 The terms of the agreement compensate ITC Midwest LLC for changes and additions to its transmission system for necessary interconnection service 75 at its facility, to permit MidAmerican Energy Company's electricity generated at the Wellsburg Wind Farm to obtain transmission grid access. The service 76 agreement ends in 2035. Its present value is being amortized over 20 years. 77 78 (6) MidAmerican Energy Company entered into a facilities service agreement with ITC Midwest LLC, on October 17, 2015, for MISO approved project H009. 79 The terms of the agreement compensate ITC Midwest LLC for changes and additions to its transmission system for necessary interconnection service 80 at its facility, to permit MidAmerican Energy Company's electricity generated at the Vienna Wind Farm to obtain transmission grid access. The service 81 agreement ends in 2036. Its present value is being amortized over 20 years. 82 83 (7) The first mortgage bonds of each series will be redeemable in whole or in part, at our option, from time to time. If before the par call date, the bonds will 84 be at a redemption price equal to the sum of (a) the greater of (i) 100% of the prinicpal amount and (ii) the sum of the present value of the remaining 85 scheduled payments of principal and interest discounted to the redemption date on a semi-annual basis (assuming a 360-day year consisting of twelve 86 30-day months) at the Treasury Rate, plus 15 basis points, plus (b) accrued and unpaid interest on the principal amount to the redemption date. If 87 redeemed on or after the par call date, bonds will be redeemed at a price equal to 100% of the principal amount plus accrued and unpaid interest on 88 the principal amount to the redemption date. 89 90 91 92 93 94 95 96 97 98 99 100

FERC FORM NO. 2 (12-96) Page 256.1

Filed with the Iowa Utilities Board on May 30, 2019, M-0156

1. Report under separate subheadings for Unamortized 3. In column (b) show the principal amount of bonds Debt Expense, Unamortized Premium on Long-Term Debt or other long-term debt originally issued. and Unamortized Discount on Long-Term Debt, 4. In column (c) show the expense, premium or details of expense, premium or discount applicable discount with respect to the amount of bonds or to each class and series of long-term debt. other long-term debt originally issued. 2. Show premium amounts by enclosing the figures in parentheses.

AMORTIZATION Principal Total Expense PERIOD Designation of Amount of Premium or Line Long-Term Debt Debt Issued Discount Date From Date To No. (a) (b) (c) (d) (e)

1 Account 181 - Unamortized Debt Exp. 2 3 POLLUTION CONTROL REVENUE BONDS: 4 PC Bonds due 2025 12,750,000 192,139 01-17-95 01-01-25 5 Louisa due 2024 34,900,000 254,988 10-01-94 10-01-24 6 Variable IFA 2038 45,100,000 380,803 07-01-08 07-01-38 7 Variable IFA 2023 57,325,000 342,801 07-01-08 05-01-23 8 Variable PC due 2036 33,400,000 490,388 09-01-16 09-01-36 9 Variable SW due 2046 30,000,000 559,155 12-01-16 12-01-46 10 Variable Series 2017 due 2047 150,000,000 1,681 12-13-17 12-01-47 11 Medium Term Note 6.75% due 2031 400,000,000 3,827,361 02-08-02 12-30-31 12 Medium Term Note 5.75% due 2035 300,000,000 4,587,941 11-01-05 11-01-35 13 Medium Term Note 5.80% due 2036 350,000,000 3,315,372 10-06-06 10-15-36 14 Medium Term Note 5.30% due 2018 350,000,000 2,273,536 03-25-08 03-15-18 15 16 17 18 19 POLLUTION CONTROL BONDS: 20 Pollution Control Bonds due 2023 6,850,000 176,575 04-01-93 01-01-23 21 22 23 24 25 FIRST MORTGAGE BONDS: 26 Bonds due 2019 350,000,000 2,510,395 09-19-13 03-15-19 27 Bonds due 2023 250,000,000 2,043,283 09-19-13 09-15-23 28 Bonds due 2043 350,000,000 3,560,394 09-19-13 09-15-43 29 Bonds due 2019 150,000,000 1,095,381 04-03-14 03-15-19 30 Bonds due 2024 300,000,000 2,357,654 04-03-14 10-15-24 31 Bonds due 2044 400,000,000 4,030,443 04-03-14 10-15-44 32 Bonds due 2024 - 2 200,000,000 1,707,219 10-15-15 10-15-24 33 Bonds due 2046 450,000,000 4,970,709 10-15-15 05-01-46 34 Bonds due 2027 375,000,000 10,732 02-01-17 05-01-27 35 Bonds due 2047 475,000,000 20,129 02-01-17 08-01-47 36 Bonds due 2048 700,000,000 6,111,000 02-01-18 08-01-48 37 38 39 Note: On Page 258 Column (c) includes only Account 181, Unamortized Debt Expense. 40 41 42 43 44 45 46 Total Unamortized Debt Expense: $ 5,770,325,000 $ 44,820,079 47

FERC FORM NO. 2 (ED. 12-96) Page 258 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) A Resubmission End of 2018 UNAMORTIZED DEBT EXPENSE, PREMIUM AND DISCOUNT ON LONG-TERM DEBT (Accounts 181, 225, 226) (CONT.) Name of Respondent 5. Furnish in a footnote details regarding the 6. Identify separately undisposed amounts applicable treatment of unamortized debt expense, premium to issues which were redeemed in prior years. or discount associated with issues redeemed during the 7. Explain any debits and credits other than year. Also, give in a footnote the date of the amortization debited to Account 428, Amortization Commission's authorization of treatment other than as of Debt Discount and Expense, or credited to specified by the Uniform System of Accounts. Account 429, Amortization of Premium on Debt-Credit

Balance at Debits During Credits During Balance at Beginning of Year Year Year End of Year Line (f) (g) (h) (i) No.

1 2 3 44,832 6,405 38,427 4 58,405 8,547 49,858 5 258,086 12,590 245,496 6 123,925 23,236 100,689 7 411,358 22,037 389,321 8 491,662 17,003 474,659 9 1,040,431 210,159 254,777 995,813 10 1,793,580 128,113 1,665,467 11 1,954,696 109,609 1,845,087 12 2,076,186 110,484 1,965,702 13 45,945 45,945 - 14 15 16 17 18 19 29,674 5,935 23,739 20 21 22 23 24 25 506,710 419,346 87,364 26 1,081,058 189,382 891,676 27 2,868,168 111,566 2,756,602 28 269,550 223,076 46,474 29 1,525,550 224,621 1,300,929 30 3,539,691 132,119 3,407,572 31 1,289,062 189,913 1,099,149 32 4,612,321 162,811 4,449,510 33 2,827,425 206,261 509,199 2,524,487 34 4,699,413 261,239 420,092 4,540,560 35 8,038,475 1,710,010 6,328,465 36 37 38 39 40 41 42 43 44 45 $ 31,547,728 $ 8,716,134 $ 5,036,816 $ 35,227,046 46 47

FERC FORM NO. 2 (ED. 12-96) Page 259

Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) A Resubmission End of 2018 UNAMORTIZED DEBT EXPENSE, PREMIUM AND DISCOUNT ON LONG-TERM DEBT (Accounts 181, 225, 226) (CONT.) AMORTIZATION Principal Total Expense PERIOD Designation of Amount of Premium or Line Long-Term Debt Debt Issued Discount Date From Date To No. (a) (b) (c) (d) (e)

48 Account 225 - Unamortized Debt Premium 49 Unamortized Premium on Long-Term Debt: 50 51 Bonds due 2019 150,000,000 1,336,500 04-03-14 03-15-19 52 Bonds due 2024 200,000,000 6,716,000 10-15-15 10-15-24 53 Total Unamortized Debt Premium $ 350,000,000 $ 8,052,500 54 55 Account 226 - Unamortized Debt Discount 56 Unamortized Discount on Long-Term Debt: 57 58 Medium Term Note 6.75% due 2031 400,000,000 5,027,377 02-08-02 12-30-31 59 Medium Term Note 5.75% due 2035 300,000,000 258,000 11-01-05 10-31-35 60 Medium Term Note 5.80% due 2036 350,000,000 560,000 10-06-06 10-15-36 61 Medium Term Note 5.30% due 2018 350,000,000 1,203,501 03-25-08 03-15-18 62 63 64 65 66 67 Bonds due 2019 350,000,000 196,000 09-19-13 03-15-19 68 Bonds due 2023 250,000,000 825,000 09-19-13 09-15-23 69 Bonds due 2043 350,000,000 1,652,000 09-19-13 09-15-43 70 Bonds due 2024 300,000,000 1,467,000 04-03-14 10-15-24 71 Bonds due 2044 400,000,000 2,404,000 04-03-14 10-15-44 72 Principal for Wellsburg Farm Interconnection due 2035 5,642,640 1,922,925 01-31-15 01-31-35 73 Bonds due 2046 450,000,000 621,000 10-15-15 05-01-46 74 Principal for Vienna Wind Farm due 2036 4,343,736 1,233,844 10-01-16 09-17-36 75 Bonds due 2027 375,000,000 10,732 02-01-17 05-01-27 76 Bonds due 2047 475,000,000 20,129 02-01-17 08-01-47 77 Bonds due 2048 700,000,000 6,111,000 02-01-18 08-01-48 78 79 Total Unamortized Debt Discount$ 5,059,986,376 $ 23,512,508 80 81 Note: On Page 258A Column (c) includes only Accounts 225 and 226, Unamortized Debt Premium and Unamortized Debt Discount. 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105

FERC FORM NO. 2 (ED. 12-96) Page 258A

Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year of Report MidAmerican Energy (1) X An Original (Mo, Day, Yr) Company (2) A Resubmission End of 2018 UNAMORTIZED DEBT EXPENSE, PREMIUM AND DISCOUNT ON LONG-TERM DEBT (Accounts 181, 225, 226) (CONT.)

Balance at Debits During Credits During Balance at Beginning of Year Year Year End of Year Line (f) (g) (h) (i) No.

48 49 50 326,073 269,854 56,219 51 5,065,084 746,222 4,318,862 52 $ 5,391,157 $ 1,016,076 $ - $ 4,375,081 53 54 55 56 57 2,354,287 168,163 2,186,124 58 153,366 8,600 144,766 59 350,453 18,649 331,804 60 25,073 25,073 - 61 62 63 64 65 66 43,127 35,691 7,436 67 471,332 82,569 388,763 68 1,416,066 55,082 1,360,984 69 945,676 139,241 806,435 70 2,109,214 78,727 2,030,487 71 1,177,516 2,942 116,874 1,063,584 72 576,016 20,333 555,683 73 1,092,199 398,962 693,237 74 109,268 11,707 97,561 75 649,621 21,959 627,662 76 0 6,111,000 183,664 5,927,336 77 78 $ 11,473,214 $ 6,113,942 $ 1,365,294 $ 16,221,862 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105

FERC FORM NO. 2 (ED. 12-96) Page 259A

Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 UNAMORTIZED LOSS AND GAIN ON REACQUIRED DEBT (Accounts 189, 257) 1. Report under separate subheadings for Unamortized Loss and Unamortized Gain on Reacquired Debt, details of gain and loss, including maturity date, on reacquisition applicable to each class and series of long-term debt. If gain or loss resulted from a refunding transaction, include also the maturity date of the new issue. 2. In column (c) show the principal amount of bonds or other long-term debt reacquired. 3. In column (d) show the net gain or net loss realized on each debt reacquisition as computed in accordance with General Instruction 17 of the Uniform Systems of Accounts. 4. Show loss amounts by enclosing the figures in parentheses. 5. Explain in a footnote any debits and credits other than amortization debited to Account 428.1, Amortization of Loss on Reacquired Debt, or credited to Account 429.1, Amortization of Gain on Reacquired Debt-Credit. Principal Balance at Designation of Date of Debt Net Gain or Beginning Balance at Line Long-Term Debt Reacquired Reacquired Net Loss of Year End of Year No. (a) (b) (c) (d) (e) (f) 1 Acct. 189 - Unamortized Loss on Reacquired Debt: 2 Adjustable Tender Rate due 2024 10/1/1994 (see 2) (982,926) 167,430 142,928 3 Variable series B due 2023 7/1/2008 (see 1) (710,982) 255,665 207,728 4 7 5/8% series due 2005 4/22/1993 6,850,000 (199,332) 33,595 26,876 5 5.8% series due 2007 3/16/1995 12,750,000 (157,080) 36,653 31,417 6 8 1/4% series due 2007 4/29/1993 30,000,000 (1,267,907) 219,554 177,059 7 8 1/2% series due 2017 11/15/1993 60,000,000 (3,950,666) 795,947 693,244 8 7.98% Debenture due 2045 3/2/2002 103,090,000 (3,158,884) 1,482,382 1,376,497 9 2.4% series due 2019 5/5/2014 (see 3) (1,130,427) 281,020 48,452 10 3.5% series due 2024 5/5/2014 (see 3) (2,260,145) 1,469,787 1,253,377 11 4.4% series due 2044 5/5/2014 (see 3) (3,013,902) 2,652,315 2,553,318 12 3.10% series due 2027 2/1/2017 (see 4) (2,192,519) 2,012,263 1,796,663 13 3.95% series due 2047 2/1/2017 (see 4) (2,776,925) 2,700,601 2,609,313 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 Total Unamortized Loss $ 212,690,000 $ (21,801,695) $ 12,107,212 $ 10,916,872

FERC FORM NO. 2 (ED. 12-96) Page 260

Filed with the Iowa Utilities Board on May 30, 2019, M-0156

( 1 ) The unamortized debt expense, premium or discount associated with the following six redeemed issues: 5 9/10% Pollution Control Bond due 3-1-2007, 5.4% Average Rate Council Bluffs, IA Pollution Control Bond due Serially to 1997, 5.35% Salix (Neal 1&2) Pollution Control Bond due Serially to 1998, 6 1/4% Salix (Neal 4) Pollution Control Bond due Serially 1997 - 2003, 9 3/4% Chillicothe (Ottumwa 4) Pollution Control Bond Due 12-1-1999, 6 1/2% Pollution Control Bond due 12-1-2003 (partial) was distributed in a weighted average method to the following four issues: 5.95% Chillicothe, IA Pollution Control Bond due 5-1-2023, 5.95% Council Bluffs, IA Pollution Control Bond due 5-1-2023, Floating Rate Chillicothe, IA Pollution Control Bond Due 5-1-2023, and Floating Rate Salix, IA Pollution Control Bond due 5-1-2023. These four issues were redeemed in July 2008 and the associated unamortized debt expense, premium or discount was transferred to the Variable Rate Pollution Control Bond Series B due 5-1-2023.

( 2 ) The unamortized debt expense, premium or discount associated with the following two redeemed issues: Louisa County, IA - Adjustable Tender Bond - Rate due 2015 and Louisa ( Louisa 5) Pollution Control Revenue Bond was transferred to the Louisa County, IA Adjustable Tender Rate Bond due 2024.

( 3 ) The unamortized debt expense, premium or discount associated with the following redeemed issue: 4.65% Medium Term Note due 2014 was transferred to the 2.4% First Mortgage Bond due 2019, 3.5% First Mortgage Bond due 2024, and 4.4% First Mortgage Bond due 2044.

( 4 ) The unamortized debt expense, premium or discount associated with the following redeemed issue: 5.95% Sr. Notes due July 15, 2017, was transferred to 3.10% First Mortgage Bond due 2027, and 3.95% First Mortgage Bond due 2047.

(5 ) Dates shown agree with the Prospectus for the issuance. However, for book purposes MidAmerican Energy Company may be amortizing to mid-month, or end-of-month.

FERC FORM NO. 2 (ED. 12-96) Page 260.1 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year of Report MidAmerican Energy (1) [X] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOME FOR FEDERAL INCOME TAXES 1 - Report the reconciliation of reported net income for the year with taxable income used in computing Federal income tax accruals and show computation of such tax accruals. Include in the reconciliation, as far as practicable, the same detail as furnished on Schedule M-1 of the tax return for the year. Submit a reconciliation even though there is no taxable income for the year. Indicate clearly the nature of each reconciling amount.

2 - If the utility is a member of a group which files a consolidated Federal tax return, reconcile reported net income with taxable net income as if a separate return were to be filed, indicating, however, intercompany amounts to be eliminated in such a consolidated return. State names of group members, tax assigned to each group member, and basis of allocation, assignment, or sharing of the consolidated tax among the group members.

3 - A substitute page, designed to meet a particular need of a company, may be used as long as the data is consistent and meet the requirements of the above instructions. Line Particulars (Details) Amount No (a) (b) 1 Net Income for the Year ( Page 117 ) 682,152,887 2 Reconciling Items for the Year: 3 4 Taxable Income Not Reported on Books 5 Contribution in Aid of Construction 16,104,748 6 Deductions Recorded on Books Not Deducted for Return 7 Deferred Taxes 42,273,538 8 50% Meals and Entertainment 882,343 9 Accrued Non Current Liability 371,584 10 Airplane Disallowance 2,189,724 11 Billed PGA/EAC 16,170,534 12 Book Depreciation 520,163,247 13 Book Depreciation - Pollution Control 6,073,902 14 Book Depreciation Charged to Clearing 11,222,990 15 Debt AFUDC Contra 100,749 16 Gain/Loss on Reacquired Debt 1,190,340 17 Golden Parachute Payments 365,695 18 Gross-up on Refundable Advances (CIAC) 407,346 19 Lobbying Expenses 1,022,253 20 LT Services Agreement 1,056,351 21 Nondeductible Parking Costs 800,000 22 Nuclear Fuel Amortization 23,215,032 23 RL - EADIT Carry Charge 29,511 24 RL - Iowa Revenue Sharing 44,445,000 25 Unclassified Labor 4,048,008 26 Wind X Cust Credit Reserve 20,547,477 27 28 Income Recorded on Books Not Included in Return 28 Current taxes & ITC - Federal 285,223,659 29 Book Fixed Asset Gain/Loss 361,669 30 Debt AFUDC 20,001,820 31 Deferred Compensation - Current 152,627 32 Deferred Intercompany Gain 10,793,355 33 Equity AFUDC-Temp 53,857,248 34 Officer's Life Insurance 6,170,878 35 Pension Unrecognized Gain/Loss - ASC 715 Inc Stmt 11,432,755 36 Prior Year State Tax Pmts/Rcpts 11,357,528 37 Interest Income - ASC 740 1,160,372 38 39 Deductions on Return Not Charged Against Book Income 40 Cost of Removal 70,236,143 41 Deferred Compensation - Non Current 2,633,422 42 Deferred MVP Transmission O/U 1,445,693 43 Equity AFUDC Contra 313,858 44 Federal Tax Deprec - Pollution Control 18,604,736 45 Federal Tax Depreciation 724,991,660 46 Federal Tax Depreciation - CIAC 5,836,442 47 LT Incentive Plan - NC 525,891 48 Repairs Deduction 36,017,188 49 RL - QC Station Outage Reserve 540,300 50 Sec 263A - Mixed Service Costs 9,362,471 51 Texas Gross Receipts Tax 50,000 52 Unbilled Revenue 8,402,395 53 54 Income on Return Not Charged Against Book Income 55 Demand Side Management - Current 43,427,867 56 Federal Tax Fixed Asset Gain/Loss 11,926,641 57 Iowa Revenue Sharing - Property 16,925,385 58 Refund Accrual 4,160,361 59 Sec 263A - Capitalized Int 33,986,329 60 State Tax adjustment 3,445,841 61 62 Federal Tax Net Income 229,233,572 63 64 Show Computation of Tax: 65 Federal Taxable Income 229,233,572 66 Federal Statutory Rate 21.0% 67 Federal Income Tax 48,139,050 68 Prior Year Adjustments (23,779,190) 69 Production Tax Credits (308,339,212) 70 Federal Income Tax Accrual (283,979,352)

FERC FORM NO. 2 (12-96) Page 261 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year of Report MidAmerican Energy (1) [X] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOME FOR FEDERAL INCOME TAXES (continued) 1 - Report the reconciliation of reported net income for the year with taxable income used in computing Federal income tax accruals and show computation of such tax accruals. Include in the reconciliation, as far as practicable, the same detail as furnished on Schedule M-1 of the tax return for the year. Submit a reconciliation even though there is no taxable income for the year. Indicate clearly the nature of each reconciling amount.

3 - A substitute page, designed to meet a particular need of a company, may be used as long as the data is consistent and meet the requirements of the above instructions. Line Particulars (Details) No (a) 1 Page 261 , Instruction 2: Names of group members who will file a consolidated Federal Tax Return: 2 BHE Sub-Group: 3 ABA Holding, LLC CE Red Island Energy LLC Home Trust Company 4 ABA Management, L.L.C. CE Salton Sea Inc HomeServices Insurance Agency, LLC 5 Alamo 6 Solar Holdings, LLC CE Texas Energy, LLC HomeServices Insurance, Inc 6 Alamo 6, LLC CE Texas Fuel LLC HomeServices Lending, LLC 7 Alaska Gas Transmission Company, LLC CE Texas Pipeline LLC HomeServices MidAtlantic, LLC 8 Allie Beth Allman Real Estate, Ltd CE Texas Power LLC HomeServices Northeast, LLC 9 Apex Home Maintenance, LLC CE Texas Resources LLC HomeServices of Alabama, Inc. 10 Arizona HomeServices, LLC CE Turbo LLC HomeServices of America, Inc 11 Berkshire Hathaway Energy Company Champion Realty, Inc HomeServices of California, Inc 12 BG Energy Holding Company LLC Chancellor Title Services, Inc HomeServices of Colorado, LLC 13 BHE AC Holding, LLC Columbia Title of Florida, Inc HomeServices of Connecticut, LLC 14 BHE America Transco, LLC Commonsite, Inc. HomeServices of Florida, Inc 15 BHE California Utility Holdco, LLC Conejo Energy Company HomeServices of Georgia, LLC 16 BHE Canada LLC Connecticut Referral Group, L.L.C. HomeServices of Illinois Holdings, LLC 17 BHE Geothermal, LLC Cordova Energy Company, LLC HomeServices of Iowa, Inc 18 BHE Hydro, LLC Cordova Funding Corporation HomeServices of Kentucky, Inc 19 BHE Midcontinent Transmission Holdings LLC CTHM, L.L.C. HomeServices of MOKAN, LLC 20 BHE Renewables, LLC CTRE, L.L.C. HomeServices of Nebraska, Inc 21 BHE Solar, LLC Dakota Dunes Development Company HomeServices of New Jersey, LLC 22 BHE Southwest Transmission Holdings LLC DCCO, Inc HomeServices of New York, LLC 23 BHE Texas Transco, LLC Del Ranch Company HomeServices of Oregon, LLC 24 BHE U.K. Electric, Inc Denver Rental, LLC HomeServices of Texas, LLC 25 BHE U.K. Inc Desert Valley Company HomeServices of the Carolinas, Inc 26 BHE U.K. Power, Inc DG-SB Project Holdings, LLC HomeServices of Washington, LLC 27 BHE U.S. Transmission, LLC Edina Financial Services, Inc HomeServices of Wisconsin, LLC 28 BHE Wind, LLC Edina Realty Insurance, LLC HomeServices Referral Network, LLC 29 BHER Santa Rita Holdings, LLC Edina Realty Referral Network, Inc HomeServices Relocation, LLC 30 BHES CSG Holdings, LLC Edina Realty Title, Inc HomeSvc of IL LLC d/b/a Koenig & Strey GMAC RE 31 BHH Affiliates, LLC Edina Realty, Inc Houlihan Lawrence Affiliates, LLC 32 BHH KC Real Estate, LLC Elmore Company Houlihan Lawrence Commercial Real Estate Group, LLC 33 Big Spring Pipeline Company Energy West Mining Company Houlihan/Lawrence Inc. 34 Bishop Hill Energy II, LLC Esslinger-Wooten-Maxwell, Inc HS Franchise Holding, LLC 35 Bishop Hill II Holdings, LLC E-W-M Referral Services, Inc. HSGA Real Estate Group, L.L.C. 36 Bon Air/Long & Foster Title Agency, LLC F&R/T LLC HSW Affiliates Holding, LLC 37 BRER Affiliates, LLC Falcon Power Operating Company Huff Commercial Group, LLC 38 BRER Real Estate Services, LLC FFR, Inc Huff-Drees Realty, Inc 39 CalEnergy Company, Inc First Network Realty, Inc. IES Holding II LLC 40 CalEnergy Generation Operating Company First Realty Group, Inc. IMO Company, Inc 41 CalEnergy International Services, Inc First Realty, Ltd Imperial Magma LLC 42 CalEnergy Minerals LLC First Reserve Insurance, Inc Intero Franchise Services, Inc. 43 CalEnergy Operating Corporation First Weber Illinois, LLC Intero Real Estate Holdings, Inc. 44 CalEnergy Pacific Holdings Corp First Weber, Inc. Intero Real Estate Services, Inc. 45 California Energy Development Corporation Florida Network LLC Intero Referral Services, Inc. 46 California Energy Management Company Florida Network Property Management, LLC Interwest Mining Company 47 California Energy Yuma Corporation For Rent, Inc Iowa Realty Company, Inc 48 California Title Company FR Kingfisher Holdings II, LLC Iowa Realty Insurance Agency, Inc 49 Capitol Title Company FR Mariah Holdings II, LLC Iowa Title Company 50 CBSHome Commerical, LLC FRTC, LLC J.S. White Associates, Inc 51 CBSHome Real Estate Company FSRI Holdings, Inc JBRC, Inc 52 CBSHome Real Estate of Iowa, Inc Geronimo Community Solar Gardens Holding Company, LLC Jim Huff Realty, Inc. 53 CE Black Rock Holdings LLC Geronimo Community Solar Gardens, LLC JRHBW Realty, Inc d/b/a/ RealtySouth 54 CE Butte Energy Holdings LLC Gilbraltar Title Services, LLC Jumbo Road Holdings, LLC 55 CE Butte Energy LLC Glenrock Coal Company Kansas City Title, Inc 56 CE Electric (NY), Inc GPSF-B Kelly Associates Real Estate, Inc. 57 CE Gen Oil Company Grande Prairie Wind, LLC Kelly Associates Referral Network LLC 58 CE Gen Pipeline Corporation Greystone Partners of Virginia, LLC Kentucky Residential Referral, LLC 59 CE Gen Power Corporation Guarantee Appraisal Corporation Kentwood City Properties, LLC 60 CE Generation LLC Guarantee Real Estate Kentwood Commercial, LLC 61 CE Geothermal, Inc. HMSV Financial Services, Inc Kentwood DTC, LLC 62 CE International Investments, Inc HN Real Estate Group N.C., Inc Kentwood Real Estate Services, LLC 63 CE Leathers Company HN Real Estate Group, LLC Kentwood, LLC 64 CE Obsidian Energy LLC HN Referral Corporation Kern River Funding Corporation 65 CE Obsidian Holding LLC Home Capital Group Inc Keystone Partners, LLC 66 CE Red Island Energy Holdings LLC Home Service Connections, LLC KR Acquisition 1, LLC 67 68 With respect to members of the BHE Sub-Group, Berkshire Hathaway Energy Co. (BHE) requires all subsidiaries to pay to or receive from 69 BHE an amount of tax based primarily on the stand-alone method of allocation. The computation includes all tax benefits from 70 tax deductions stemming from cost borne by utility customers. 71 72

FERC FORM NO. 2 (12-96) Page 261a Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year of Report MidAmerican Energy (1) [X] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOME FOR FEDERAL INCOME TAXES (continued) 1 - Report the reconciliation of reported net income for the year with taxable income used in computing Federal income tax accruals and show computation of such tax accruals. Include in the reconciliation, as far as practicable, the same detail as furnished on Schedule M-1 of the tax return for the year. Submit a reconciliation even though there is no taxable income for the year. Indicate clearly the nature of each reconciling amount.

3 - A substitute page, designed to meet a particular need of a company, may be used as long as the data is consistent and meet the requirements of the above instructions. Line Particulars (Details) No (a) 73 BHE Sub-Group Continued: 74 KR Acquisition 2, LLC Northern Natural Gas Company S.W. Hydro, Inc. 75 KR Holding, LLC Novatus Texas Holdings, LLC Sage Title Group, LLC 76 L&F/Fonville Morisey Real Estate, LLC NRS Referral Services, LLC Salton Sea Brine Processing Company 77 L&F/Fonville Morisey Title, LLC NV Energy, Inc. fka Sierra Pacific Resources Salton Sea Funding Corporation 78 Lands of Sierra, Inc. NVE Holdings, LLC Salton Sea Minerals Corporation 79 Larabee School of Real Estate & Insurance, Inc NVE Insurance Co, Inc. Salton Sea Power Company 80 LFFS, Inc. NW Referral Services, LLC Salton Sea Power Generation Company 81 Long & Foster Closing Services, LLC O.E. Merger Sub II, LLC Salton Sea Power LLC 82 Long & Foster Institute of Real Estate, Inc. O.E. Merger Sub III, LLC Salton Sea Royalty Company 83 Long & Foster Insurance Agency, Inc. O.E. Merger Sub Inc. San Felipe Energy Company 84 Long & Foster Licensing Company, Inc. Pacific Minerals, Inc Saranac Energy Company, Inc 85 Long & Foster Mortgage Ventures, Inc. PacifiCorp SCS Realty Investment Group, LLC 86 Long & Foster Real Estate Ventures, Inc. PCG Agencies, Inc. SECI Holdings, Inc 87 Long & Foster Real Estate, Inc. PCRE, L.L.C. Settlement Professionals, LLC 88 Long & Foster Settlement Services, LLC Pearl Solar Holding, LLC Sierra Gas Holding Company 89 M & M Ranch Acquisition Company LLC Pearl Solar, LLC Sierra Pacific Power Company dba NV Energy 90 M & M Ranch Holding Company LLC Pickford Escrow Company, Inc Solar San Antonio LLC 91 Magma Land Company I Pickford Real Estate, Inc Solar Star 3, LLC 92 Magma Power Company Pickford Services Company, Inc Solar Star California XIX, LLC 93 Marshall Wind Energy Holdings, LLC Pilot Butte, LLC Solar Star California XX, LLC 94 Marshall Wind Energy, LLC Pinon Pine Corporation Solar Star Funding, LLC 95 MEC Construction Services Company Pinon Pine Investment Company Solar Star Projects Holdings, LLC 96 MEHC Insurance Services Ltd. Pinyon Pines I Holding Company, LLC Southwest Relocation, LLC 97 MEHC Investment, Inc Pinyon Pines II Holding Company, LLC SSC XIX, LLC 98 MEHC Merger Sub Inc Pinyon Pines Projects Holding, LLC SSC XX, LLC 99 Merlin Realty Technologies, LLC Pinyon Pines Wind I, LLC The Escrow Firm 100 MES Holding, LLC Pinyon Pines Wind II, LLC The Kentwood Company at Cherry Creek, LLC 101 Metro Referral Associates, Inc. PNW Referral, LLC The Long & Foster Companies, Inc. 102 MHC Investment Company PPW Holdings LLC The Referral Company 103 MHC, Inc Preferred Carolinas Realty, Inc Thoroughbred Title Services, LLC 104 Mid-America Referral Network, Inc. Preferred Carolinas Title Agency, LLC TIAC LLC 105 MidAmerican Central California Transco LLC Premier Service Abstract, LLC TitleSouth, LLC 106 MidAmerican Energy Company Priority Title Corporation TLTC LLC 107 MidAmerican Energy Machining Services LLC Professional Referral Organization, Inc Topaz Solar Farms, LLC 108 MidAmerican Energy Services, LLC Prosperity Home Mortgage, LLC TPZ Holding, LLC 109 MidAmerican Funding, LLC Pru-One, Inc. TRMC LLC 110 MidAmerican Geothermal Development Corp Quad Cities Energy Company Two Rivers, Inc 111 MidAmerican Wind Tax Equity Holdings, LLC Real Estate Knowledge Services, L.L.C. TX Jumbo Road Wind, LLC 112 Midland Escrow Services, Inc Real Estate Links, LLC VPC Geothermal LLC 113 Mid-States Title Insurance Agency, Inc. Real Estate Referral Network, Inc Vulcan Power Company 114 Midwest Capital Group, Inc Real Living Real Estate, LLC Vulcan/BN Geothermal Power Company 115 Midwest Power Transmission Arkansas LLC Reece & Nichols Alliance, Inc Wailuku Holding Company LLC 116 Midwest Power Transmission Iowa LLC Reece & Nichols Insurance, LLC Wailuku Investment LLC 117 Midwest Realty Ventures, LLC Reece & Nichols Realtors, Inc Wailuku River Hydroelectric Power Co, Inc. 118 MTL Canyon Holdings LLC Reece Commercial, Inc. Walker Jackson Mortgage Corporation 119 Nebraska Land Title & Abstract Company Referral Associates of Georgia, LLC Walnut Ridge Wind, LLC 120 Nebraska Referral, Inc. Referral Network of Gloria Nilson, LLC Weathervane Referral Network, Inc. 121 Nevada Electric Investment Company Referral Network of NY/NJ, LLC 122 Nevada Power Company dba NV Energy Relocation Advantage Partners, LLC 123 New Jersey Realty Services, LLC RGS Settlements of Pennsylvania, LLC 124 Niguel Energy Company RGS Title of Baltimore, LLC 125 NNGC Acquisition LLC RGS Title, LLC 126 Norcon Holdings, Inc RHL Referral Company, LLC 127 North Country Gas Pipeline Corp. Roberts Brothers, Inc 128 Northern Consolidated Power, Inc Roy H. Long Realty Company, Inc 129 130 With respect to members of the BHE Sub-Group, Berkshire Hathaway Energy Co. (BHE) requires all subsidiaries to pay to or receive from 131 BHE an amount of tax based primarily on the stand-alone method of allocation. The computation includes all tax benefits from 132 tax deductions stemming from cost borne by utility customers. 133 134 135 136 137 138 139 140 141 142 143 144

FERC FORM NO. 2 (12-96) Page 261b Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year of Report MidAmerican Energy (1) [X] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOME FOR FEDERAL INCOME TAXES (continued) 1 - Report the reconciliation of reported net income for the year with taxable income used in computing Federal income tax accruals and show computation of such tax accruals. Include in the reconciliation, as far as practicable, the same detail as furnished on Schedule M-1 of the tax return for the year. Submit a reconciliation even though there is no taxable income for the year. Indicate clearly the nature of each reconciling amount.

3 - A substitute page, designed to meet a particular need of a company, may be used as long as the data is consistent and meet the requirements of the above instructions. Line Particulars (Details) No (a) 145 All Other Affiliates: 146 Acme Brick Company TOHVT Development, Inc. Cavalier Homes, Inc. 147 Acme Brick DFW, Inc. TXVT Development, Inc. Fontana Wood Products, Inc. 148 Acme Brick Sales Company Van Enterprises, Inc. CMH Homes, Inc. 149 Acme Ochs Brick and Stone, Inc. VNDR Development, Inc. CMH of KY, Inc. 150 Innovative Building Products, Inc VT Insurance Acquisition Sub Inc. CMH Parks, Inc. 151 Alpha Cargo Motor Express, Inc The Ben Bridge Corporation Chatwell, Inc. 152 Acme Brick Tile & Stone, Inc. (fka Brick Acquisition Company) Ben Bridge Jeweler, Inc. Freedom Warehouse Corp. 153 Acme Building Brands, Inc Berkshire Hathaway Credit Corporation Vanderbilt ABS Corp. 154 Acme Investment Company BH Columbia Inc. Vanderbilt Mortgage and Finance, Inc. 155 Acme Management Company Berkshire Hathaway Finance Corporation Vanderbilt SPC, Inc. 156 Acme Services Company, L.P. Berkshire Hathaway Inc. Vanderbilt Property&Casualty Insurance Co., Ltd. 157 Denver Brick Company BH Credit LLC Homefirst Agency, Inc. 158 Justin Industries, Inc. Railsplitter Holdings Corporation 21st Communities, Inc. 159 AEG Processing Center No. 35, Inc. Benjamin Moore & Co. 21st Mortgage Corporation 160 AEG Processing Center No. 58, Inc. Complementary Coatings Corporation Henley Holdings, LLC 161 Applied Processing Center No. 60, Inc. Eco Color Company 21 SPC, Inc. 162 American Employers Group, Inc. The Indecor Group, Inc. Clayton Homes, Inc. 163 Applied Group Insurance Holdings, Inc. Burlington Northern Santa Fe, LLC CMH Capital, Inc. 164 Applied Investigations Inc. FreightWise, Inc. CMH Services, Inc. 165 Applied Logistics, Inc. Transportation Technology Services, Inc. Clayton Education Corp. 166 Applied Premium Finance, Inc. Burlington Northern Santa Fe Insurance Company, Ltd. Cort Business Services Corporation 167 Applied Risk Services of New York, Inc. BNSF Logistics International, Inc. Central States of Omaha Companies, Inc. 168 Applied Risk Services, Inc. Royal Cargo Line, Inc. Central States Indemnity Co. of Omaha 169 AU Holding Company, Inc. Albacor Shipping (USA) Inc. CSI Life Insurance Company 170 Applied Underwriters, Inc. BNSF Railway Company Roxell USA, Inc. 171 AU Captive Risk Assurance Co. Bayport Systems, Inc. CTB Credit Corp 172 BH, LLC Burlington Northern Santa Fe Manitoba, Inc. CTB Inc. 173 Berkshire Indemnity Group Inc. Los Angeles Junction Railway Company CTB International Corp 174 Combined Claims Services, Inc. Star Lake Railroad Company Ironwood Plastics Inc 175 Coverage Dynamics Group, Inc. The BN and SF Railway de Mexico, S.A. de C.V. CTB IW INC 176 Commercial General Indemnity, Inc. The Zia Company CTB Midwest Inc 177 California Insurance Company Santa Fe Pacific Pipeline Holdings, Inc. CTB MN Investments 178 Continental Indemnity Company Burlington Northern Santa Fe British Columbia, Ltd. Meyn LLC 179 Applied Underwriters Captive Risk Assurance Company, Inc. Pine Canyon Land Company International Dairy Queen, Inc. 180 Illinois Insurance Company Santa Fe Pacific Insurance Company American Dairy Queen Corporation 181 North American Casualty Co. Santa Fe Pacific Railroad Company DQF, Inc. 182 Promesa Health, Inc. Western Fruit Express Company DQGC, Inc. 183 Pennsylvania Insurance Company Burlington Northern Railroad Holdings, Inc. Unified Supply Chain, Inc. 184 Strategic Staff Management, Inc. BNSF Railway International Services, Inc. DQ Funding Corporation 185 Texas Insurance Company BN Leasing Corporation Dairy Queen Of Georgia, Inc. 186 121 Development, Inc. Midwest Northwest Properties, Inc. Karmelkorn Shoppes, Inc. 187 2150 Cobb Development, Inc. Santa Fe Pacific Pipelines, Inc. Orange Julius Of America 188 2701 Camelback Development, Inc. BNSF Communications, Inc. Dairy Queen Corporate Stores, Inc. 189 6991 Development, Inc. BNSF Spectrum, Inc. DQ Managed Stores, Inc. 190 Berkshire Hathaway Automotive Inc. Borsheim Jewelry Company, Inc DQ Wholly-Owned Stores, Inc. 191 BCC Development, Inc. Brooks Sports, Inc. DQ Joint Venture Stores, Inc. 192 BHA Real Estate Holdings, LLC Total Quality Apparel Resources PJR Management, Inc. 193 Borrego Holdings, Inc. The Buffalo News, Inc. The Fechheimer Brothers Co. 194 BWVT Motors, Inc. Business Wire, Inc. Nationwide Uniforms 195 Courtesy Dealership Property, Inc. Charter Brokerage Holdings Corp. Fruit of the Loom, Inc. 196 DAA Development, Inc. DL Trading Holdings I, Inc. Union Underwear Co., Inc 197 Dynamic Development, Inc. Clayton Commercial Buildings, Inc. Cumberland Asset Management, Inc. 198 FFBH Development, Inc. CMH Hodgenville, Inc. Fruit of the Loom Direct, Inc. 199 HFWBH Development, Inc. CMH Manufacturing, Inc. Vanity Fair, Inc. 200 MPP Administrators, Inc. CMH Set and Finish, Inc. VFI-Mexico, Inc. 201 MPP Co., Inc. CMH Manufacturing West, Inc. The BVD Licensing Corporation 202 MVVT Development, Inc. AL/TEX Homes, Inc. Russell Athletic Corporation 203 Old United Casualty Company BR Agency, Inc. Martin Mills, Inc. 204 PFVT Development, Inc. Giles Industries, Inc. Camp Manufacturing Company 205 SFVT Development, Inc. Southern Energy Homes, Inc. Leesburg Yarn Mills, Inc. 206 SN Management, Inc. CMH Transport, Inc. Rabun Apparel, Inc. 207 FTL Regional Sales Co., Inc. BH Shoe Holdings, Inc. Marmon Crane Services, Inc. 208 Union Sales, Inc. Vision Retailing, Inc. Marmon Tubing, Fittings & Wire Products, Inc. 209 Fruit of the Loom Trading Company American All Risk Insurance Services Inc. Marmon Engineered Components Company 210 Fruit of the Loom, Inc. (Sub) American Commercial Claims Administrators Inc Marmon Retail Technologies Company 211 Forest River Financial Services, Inc. Brookwood Insurance Company Marmon Wire & Cable, Inc. 212 Forest River Holdings, Inc. Berkshire Hathaway Homestate Insurance Company Lockwood Street Urban Renewal Corporation 213 Forest River, Inc. Continental Divide Insurance Company Ecodyne Corporation 214 Forest River Manufacturing LLC Cypress Insurance Company J.L. Mining Company 215 Mapletree Transportation, Inc. Oak River Insurance Company Fontaine Truck Equipment Company LLC 216

FERC FORM NO. 2 (12-96) Page 261c Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year of Report MidAmerican Energy (1) [X] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOME FOR FEDERAL INCOME TAXES (continued) 1 - Report the reconciliation of reported net income for the year with taxable income used in computing Federal income tax accruals and show computation of such tax accruals. Include in the reconciliation, as far as practicable, the same detail as furnished on Schedule M-1 of the tax return for the year. Submit a reconciliation even though there is no taxable income for the year. Indicate clearly the nature of each reconciling amount.

3 - A substitute page, designed to meet a particular need of a company, may be used as long as the data is consistent and meet the requirements of the above instructions. Line Particulars (Details) No (a) 217 All Other Affiliates Continued: 218 Priority One Financial Services, Inc. Redwood Fire and Casualty Insurance Company Marmon Retail Products, Inc. 219 Veritas Insurance Group, Inc. D.I. Properties Inc. Morgantown-National Supply, Inc. 220 FlightSafety Capital Corp. ITTI Group USA Holdings, Inc. Procrane Holdings, Inc. 221 FlightSafety Development Corp. Ingersoll Cutting Tool Company RCP Investment, Inc. 222 FlightSafety International Inc. ITTI Investment Holdings, Inc. Tucker Safety Products, Inc. 223 FlightSafety New York, Inc. Iscar Metals Inc. Marmon Retail Store Equipment LLC 224 FlightSafety Properties, Inc. Taegutec Inc. Artform International Inc. 225 FlightSafety Services Corporation Tool-Flo Manufacturing, Inc. DCI Marketing Inc. 226 Garan Central America Corp. Boot Royalty Company Cannon Equipment LLC 227 Garan Incorporated Chippewa Shoe Company Marmon Merchandising Holdings, Inc. 228 Garan Manufacturing Corp. Footwear Investment Company Marmon Beverage Technologies, Inc. 229 Garan Services Corp H.J. Justin & Sons, Inc. Cornelius Renew, Inc. 230 Boat Owners Association of the United States Justin Belt Company, Inc. 3Wire Group Inc. 231 Criterion Insurance Agency Justin Brands, Inc. Cornelius Inc. 232 GEICO Corporation Justin Boot Company HG-Power Plant. Inc. 233 Government Employees Financial Corp. J.S Justin, Inc. Marmon Energy Services Company 234 GEICO Insurance Agency Nocona Boot Company UTLX Company 235 GEICO Products, Inc. Tony Lama Company Marmon Foodservice Technologies LLC 236 International Insurance Underwriters, Inc. Johns Manville Corporation Campbell Hausfeld Holdings. Inc. 237 Maryland Ventures, Inc.. Johns Manville, Inc. Western Builders Supply, Inc. 238 Boat America Corporation Seventeenth Street Realty, Inc. Penn Coal Land, Inc. 239 Boat/U.S, Inc. Johns Manville China, Ltd. TRH Holding Corp. 240 Plaza Financial Services Co. Jordan's Furniture, Inc. CCC Lonestar LLC 241 Plaza Resources Co. Albecca, Inc. Marmon Holdings, Inc. 242 Top Five Club, Inc. Active Organics, Inc. Webb Wheel Products, Inc. 243 GEICO Marine Insurance Company Lubrizol Inter-Americas Corporation Perfection Hy-Test Company 244 GEICO Advantage Insurance Company Lubrizol Advanced Materials China, Inc. Marathon Suspension Systems, Inc. 245 GEICO Casualty Co. The Lubrizol Corporation Fontaine Trailer Company LLC 246 GEICO Choice Insurance Company Chemtool Incorporated Fontaine Modification Company 247 GEICO General Insurance Co. Lubrizol Specialty Products, Inc. Fontaine Fifth Wheel Company 248 Government Employees Insurance Co. Lubrizol Advanced Materials Holding Corporation Fontaine Commercial Trailer, Inc. 249 GEICO Indemnity Co. Lubrizol Advanced Materials International, Inc. Fontaine Engineered Products, Inc. 250 GEICO Secure Insurance Company Lipotec Group Corp. Marmon-Herrington Company 251 General Re Corporation Lubrizol Enterprises, Inc. Triangle Suspension Systems, Inc. 252 Elm Street Corporation Lubrizol International Management Corporation Fontaine Spray Suppression Company 253 GRD Holdings Corporation Lubrizol Overseas Trading Corporation TSE Brakes, Inc. 254 Gen Re Intermediaries Corporation LSP Holding, Inc. Union Tank Car Company 255 General Re New England Asset Management MPP Pipeline Corporation Uni-Form Components Co. 256 Genesis Management and Insurance Services Corporation Noveon Hilton Davis, Inc. Marmon Distribution Services, Inc. 257 General Star Management Company Lubrizol Advanced Materials, Inc. Railserve, Inc. 258 United States Aviation Underwriters, Incorporated Lubrizol Oilfield Solutions, Inc. Worldwide Containers, Inc. 259 General Re Financial Products Corporation P Chem, Inc. Exsif Worldwide, Inc. 260 General Reinsurance Corporation Lubrizol Advanced Materials Gibraltar, Inc. McLane Southern, Inc. 261 Faraday Capital Limited Particle Sciences, Inc. McLane Western, Inc. 262 Genesis Insurance Company Syrgis Holdings, Inc. McLane Beverage Distribution, Inc. 263 General Star Indemnity Company Vesta Funding, Inc. McLane Beverage Holding, Inc. 264 General Star National Insurance Company Vesta Intermediate Funding, Inc. McLane Minnesota, Inc. 265 General Re Life Corporation ExtruMed, Inc. McLane Ohio, Inc. 266 IdeaLife Insurance Company SSP-SiMatrix Inc. McLane Express, Inc. 267 Helzberg's Diamond Shops, Inc. Lubricant Investments, Inc. JDS Properties, Inc. 268 HDS Redevelopment Corporation Warwick Chemicals USA, Inc. Intrepid JSB, Inc. 269 H. H. Brown Shoe Company, Inc. Marmon Water, Inc. International Traders, Inc. 270 First American Carriers, Inc. Floors, Inc. QS Partners LLC 271 Meadowbrook Meat Company, Inc. NFM of Kansas, Inc. Brainy Toys, Inc. 272 McLane New Jersey, Inc. LMG Ventures, LLC OTC Brands, Inc. 273 Kahn Ventures, Inc. Nebraska Furniture Mart, Inc. OTC Direct, Inc. 274 Empire Distributors, Inc. NFM SERVICES, LLC Mindware Corporation 275 Empire Distributors of North Carolina, Inc. Homemakers Plaza, Inc. MW Wholesale, Inc. 276 Baroness Small Estates, Inc. TXFM, Inc. Oriental Trading Company, Inc. 277 Horizon Wine & Spirits - Nashville, Inc. WMC Corp. OTC Worldwide Holdings, Inc. 278 Horizon Wine & Spirits - Chattanooga, Inc. First Berkshire Hathaway Life Insurance Company Smilemakers, Inc. 279 Delta Wholesale Liquors, Inc. Berkshire Hathaway Life Insurance Company of Nebraska Smilemakers Canada Inc. 280 Salado Sales, Inc. BHG Life Insurance Company BH Media Group, Inc. 281 McLane Foodservice, Inc. Ringwalt & Liesche Co. BH Media Group Holdings, Inc. 282 McCarty-Hull Cigar Company, Inc. Brilliant National Services, Inc. Omaha World-Herald Company 283 Professional Datasolutions, Inc. Soco West, Inc. World Investments, Inc. 284 Claims Services, Inc. Whittaker, Clark & Daniels, Inc. WPLG, Inc. 285 M & C Products, Inc. L.A. Terminals, Inc. TPC European Holdings, LTD. 286 Transco, Inc. BHG Structured Settlements, Inc. TPC North America, Ltd. 287 McLane Company, Inc. Resolute Management Inc. The Pampered Chef, Ltd. 288

FERC FORM NO. 2 (12-96) Page 261d Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year of Report MidAmerican Energy (1) [X] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOME FOR FEDERAL INCOME TAXES (continued) 1 - Report the reconciliation of reported net income for the year with taxable income used in computing Federal income tax accruals and show computation of such tax accruals. Include in the reconciliation, as far as practicable, the same detail as furnished on Schedule M-1 of the tax return for the year. Submit a reconciliation even though there is no taxable income for the year. Indicate clearly the nature of each reconciling amount.

3 - A substitute page, designed to meet a particular need of a company, may be used as long as the data is consistent and meet the requirements of the above instructions. Line Particulars (Details) No (a) 289 All Other Affiliates Continued: 290 McLane Eastern, Inc. International American Group Inc. Precision Steel Warehouse - Charlotte 291 McLane Midwest, Inc. Northern States Agency, Inc. Precision Steel Warehouse, Inc. 292 McLane Suneast, Inc. Finial Holdings, Inc. Precision Brand Products, Inc. 293 McLane Mid-Atlantic, Inc. GUARDco, Inc. R.C. Willey Home Furnishings 294 C & R Insurance Services, Inc. Affiliated Agency Operations Co. Richline Group, Inc 295 Medical Protective Finance Corporation Hawthorn Life International, Ltd. Hallmark Sweet, Inc. 296 The Medical Protective Company Consolidated Health Plans Inc. Stern/Leach Company 297 Medical Protective Insurance Services, Inc. Affordable Housing Partners, Inc. Rio Grande, Inc. 298 Princeton Advertising & Marketing Group, Inc. Berkshire Hathaway Global Insurance Services, LLC See's Candies, Inc 299 PLICO Financial, Inc Berkshire Hathaway Specialty Concierge, LLC Sees Candy Shops, Incorporated 300 PLICO CoverYourBusiness.com Inc. BHSF, Inc. 301 PLICO Sponsored Captive Insurance - Cell 1 Berkshire Hathaway Direct Insurance Company ScottCare Corporation 302 PLICO Sponsored Captive Insurance Co. WestGUARD Insurance Company The Scott Fetzer Company 303 Alexander Road Insurance Agency, Inc. Berkshire Hathaway Assurance Corporation Campbell Hausfeld/Scott Fetzer Company 304 Princeton Insurance Company EastGUARD Insurance Company Adalet/Scott Fetzer Company 305 MedPro Group, Inc National Liability & Fire Insurance Company Western/Scott Fetzer Company 306 Princeton Risk Protection, Inc. National Indemnity Company of Mid-America Halex/Scott Fetzer Company 307 Red River Providers Association RPG National Fire & Marine Insurance Company Stahl/Scott Fetzer Company 308 Ridgeline Captive Management, Inc. National Indemnity Company SFEG Corp. 309 MedPro Risk Retention Services, Inc. Atlanta International Insurance Company Wayne/Scott Fetzer Company 310 Somerset Services, Inc Berkshire Hathaway Specialty Insurance Company Carefree/Scott Fetzer Company 311 Accurate Installations, Inc. Columbia Insurance Company Scott Fetzer Financial Group, Inc. 312 Benson, Ltd. NorGUARD Insurance Company UCFS Europe Company 313 Benson Industries, Inc. Commercial Casualty Insurance Company BH Finance, Inc. 314 BuilderMT, Inc. Unione Italiana Reinsurance Company of America, Inc. United Consumer Financial Services Company 315 Cubic Designs, Inc. Finial Reinsurance Company United Direct Finance, Inc. 316 Ellis & Watts Global Industries, Inc. National Indemnity Company of the South World Book, Inc. 317 Hohmann & Barnard, Inc. AmGUARD Insurance Company World Book Encyclopedia, Inc. 318 MiTek Holdings, Inc. BNJ NetJets, Inc. World Book/Scott Fetzer Company 319 HeatPipe Technology, Inc. Executive Jet Management, Inc. SHX Flooring, Inc. 320 Kova Solutions, Inc. NetJets Aviation, Inc. Shaw International Services, Inc. 321 MiTek Industries, Inc. NetJets Europe Holdings, LLC Pro Installations, Inc. 322 M&M Tradition Holdings Corp. NetJets Inc. Shaw Contract Flooring Services, Inc. 323 Miller-Sage, Inc. NetJets International, Inc. Spectra Contract Flooring Puerto Rico, Inc. 324 Rush Air Inc NetJets Large Aircraft, Inc. Shaw Industries Group, Inc. 325 SidePlate Systems, Inc. NetJets Sales, Inc. Shaw Industries, Inc. 326 SSS Acquisition Sub, Corp NetJets Services, Inc. Shaw Diversified Services, Inc. 327 SSS Acquisition Inc. NetJets U.S., Inc. Shaw Transport, Inc. 328 TBS USA, Inc. NJE Holdings, LLC Shaw Floors, Inc. 329 TMI Climate Solutions, Inc. NJI Sales, Inc. Shaw Retail Properties, Inc. 330 MiTek USA, Inc. Marquis Jet Partners, Inc. Shaw Funding Company 331 The Wilkins Corporation Marquis Jet Holdings, Inc. Star Furniture Company 332 121 Acquisition Co., LLC DragonFly Aeronautics LLC CJE II 333 Mouser Electronics, Inc. NSS TECHNOLOGIES INC 334 Norvell Electronics, Inc METALAC FASTENERS INC 335 Sager Electrical Supply Co. Inc FTI MANUFACTURING INC 336 Astrex Holding Company FATIGUE TECHNOLOGY INC 337 Astrex Electronics, Inc HOWELL PENNCRAFT, INC. 338 TTI, Inc. DESIGNED METAL CONNECTIONS, INC. 339 Gateway Underwriters Agency, Inc. PERMASWAGE HOLDINGS, INC. 340 U.S. Investment Corporation SPS INTERNATIONAL INVESTMENT COMPANY 341 United States Liability Insurance Company HUNTINGTON ALLOYS CORPORATION 342 Mount Vernon Fire Insurance Company SPECIAL METALS CORPORATION 343 Mount Vernon Specialty Insurance Company CALEDONIAN ALLOYS INC 344 Radnor Specialty Insurance Company SOS METALS, INC. 345 U.S. Underwriters Insurance Co. SOS METALS SAN DIEGO, LLC 346 Blue Chip Stamps, Inc. PRIMUS INTERNATIONAL INC 347 Montana Retail Properties, Inc. PRIMUS INTERNATIONAL HOLDING COMPANY 348 MS Property Company ACCRA MANUFACTURING INC 349 AJF Warehouse Distributors, Inc. EXACTA AEROSPACE INC 350 XTRA Finance Corporation AEROSPACE DYNAMICS INTERNATIONAL INC 351 XTRA Intermodal, Inc. UNIVERSITY SWAGING CORPORATION 352 RENTCO Trailer Corporation KLUNE INDUSTRIES INC 353 X-L-Co., Inc. FARROW MACHINE & MANUFACTURING CO INC 354 XTRA Corporation PROGRESSIVE INCORPORATED 355 XTRA Companies, Inc. SYNCHRONOUS AEROSPACE GROUP 356 PRECISION CASTPARTS CORP STRATOFLIGHT 357 PRECISION MO CORP COMPASS AEROSPACE NORTHWEST INC 358 HAMILTON AVIATION INC BRITTAIN MACHINE INC 359 PCC STRUCTURALS INC WEAVER MANUFACTURING INC 360

FERC FORM NO. 2 (12-96) Page 261e Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year of Report MidAmerican Energy (1) [X] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOME FOR FEDERAL INCOME TAXES (continued) 1 - Report the reconciliation of reported net income for the year with taxable income used in computing Federal income tax accruals and show computation of such tax accruals. Include in the reconciliation, as far as practicable, the same detail as furnished on Schedule M-1 of the tax return for the year. Submit a reconciliation even though there is no taxable income for the year. Indicate clearly the nature of each reconciling amount.

3 - A substitute page, designed to meet a particular need of a company, may be used as long as the data is consistent and meet the requirements of the above instructions. Line Particulars (Details) No (a) 361 All Other Affiliates Continued: 362 Composites Horizons LLC FORTNER AEROSPACE MANUFACTURING INC. 363 ATLANTIC PRECISION INC HELICOMB INTERNATIONAL INC 364 PCC SPECIALTY PRODUCTS INC PROTECTIVE COATING INC 365 JL FIBER SERVICES INC SOUTHWEST UNITED INDUSTRIES INC 366 WYMAN GORDON COMPANY PLASMA COATING CORPORATION 367 PRECISION FOUNDERS INC KEN'S SPRAY EQUIPMENT, INC. 368 WYMAN GORDAN INVESTMENT CASTINGS INC A.E. COMPANY, INC. 369 Shultz Steel Company Noranco Manufacturing (USA) Ltd. 370 CARLTON FORGE WORKS Andrews Laser Works Corporation 371 ARCTURUS MANUFACTURING CORPORATION TITANIUM METALS CORPORATION 372 WYMAN GORDON FORGINGS INC TIMET REAL ESTATE CORPORATION 373 SPECIALIZED PIPE SERVICES, INC. AIPCF V CHI Blocker Inc 374 PCC ROLLMET INC KLUNE HOLDINGS INC 375 RATHGIBSON HOLDING CO LLC LJ AERO HOLDINGS INC 376 Press Forge Company LJ SYNCH HOLDINGS INC 377 Alu-Forge, Inc THI ACQUISITION INC 378 WYMAN GORDON PENNSYLVANIA LLC TIMET ASIA INC 379 WYMAN GORDON FORGINGS CLEVELAND INC TMCA INTERNATIONAL INC 380 MCWILLIAMS FORGE COMPANY ELIM/STAFF 381 HACKNEY LADISH INC Duracell U.S. Operations Inc 382 TEXAS HONING INC Duracell Distributing Inc. 383 AEROCRAFT HEAT TREATING CO INC Duracell Manufacturing Co. 384 DICKSON TESTING CO INC The Duracell Company Inc. 385 BTM MANUFACTURING LP Clayton Properties Group II, Inc. 386 WYMAN SC INC SchILL Loans, Inc. 387 PCC FLOW TECHNOLOGIES HOLDINGS INC Schulz Investment Corporation 388 ENVIRONMENT ONE CORPORATION SXP CRA-OCTG Inc. 389 PCC FLOW TECHNOLOGIES INC. SXP SCHULZ XTRUDED PRODUCTS LP 390 SPS TECHNOLOGIES LLC SCHULZ U.S.A. INC. 391 CANNON MUSKEGON CORPORATION 392 GREENVILLE METALS INC 393 AVIBANK MANUFACTURING INC 394 AAA AIRCRAFT SUPPLY 395 Innovative Coatings Technology Corporation 396 397 398 399 400 401 402 403 404 405 406 407 408 409 410 411 412 413 414 415 416 417 418 419 420 421 422 423 424 425 426 427 428 429 430 431 432

FERC FORM NO. 2 (12-96) Page 261f Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 TAXES ACCRUED, PREPAID AND CHARGED DURING THE YEAR 1. Give details of the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during the year. Do not include gasoline and other sales taxes which have been charged to the accounts to which the taxed material was charged. If the actual or estimated amounts of such taxes are known, show the amounts in a footnote and designate whether estimated or actual amounts. 2. Include on this page, taxes paid during the year and charged direct to final accounts, (not charged to prepaid or accrued taxes). Enter the amounts in both columns (d) and (e). The balancing of this page is not affected by the inclusion of these taxes. 3. Include in column (d) taxes charged during the year, taxes charged to operations and other accounts through (a) accruals credited to taxes accrued, (b) amounts credited to the portion of prepaid taxes charged to current year, and (c) taxes paid and charged direct to operations or accounts other than accrued and prepaid tax accounts. 4. List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertained.

BALANCE AT BEGINNING OF YEAR

Kind of Tax Taxes Prepaid Line (See instruction 5) Accrued Taxes No. (a) (b) (c) 1 Federal: 2 Excise $0 $0 3 Income 2,718,898 0 4 Payroll 210,799 0 5 Regulatory (569) 0 6 Subtotal $2,929,128 $0 7 Minnesota: 8 Excise $0 $0 9 Income 00 10 Payroll 00 11 Property 00 12 Regulatory 00 13 Use/Sales 00 14 Subtotal $0 $0 15 Iowa: 16 Franchise $7,992,072 $0 17 Fuel 00 18 Miscellaneous 22,940 0 19 Income (1,621,928) 0 20 Payroll 22,789 0 21 Property 111,204,473 0 22 Occupation 00 23 Use / Sales 4,494,341 0 24 Subtotal $122,114,687 $0 25 Illinois: 26 Property $3,054,369 $0 27 Use/Misc 61,127 0 28 Unemployment 13,641 0 29 ICC Public Utility Fund 00 30 Invested Capital 00 31 Public Utility 00 32 Income 4,449,642 0 33 Subtotal $7,578,779 $0 34 Nebraska: 35 Income $91,984 $0 36 Payroll 470,866 0 37 Franchise 16,333 0 38 Property 101,900 0 39 Use / Sales 00 40 Subtotal $681,083 $0 41 South Dakota: 42 Fuel $0 $0 43 Property 1,106,808 0 44 Income 693,968 0 45 Regulatory 104,802 0 46 Use/Sales 5,669 0 47 Excise 112 0 48 Payroll 25,924 0 49 Subtotal $1,937,283 $0 50 Kansas 51 Income $17,716 $0 52 Payroll 00 53 Property 247,721 0 54 Subtotal $265,437 $0 55 Missouri: 56 Income $62,791 $0 57 Use/Sales 00 58 Property (128,560) 0 59 Subtotal ($65,769) $0 60 Other States: 61 Income ($3,819,019) $0 62 Assessment 00 63 Use/Sales 00 64 Property 80,019 0 65 Subtotal ($3,739,000) $0 66 Page Total $131,701,628 $0

FERC FORM NO. 2 (REV 12-07) Page 262 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Taxes charged Taxes Paid Taxes Accrued Prepaid taxes Line During Year During Year Adjustments (Account 236) (Included in Acct 165) No. (d) (e) (f) (g) (h) 1 2 $0$0$0$0$0 3 (283,979,351) (451,900,237) (29,127,676) 141,512,108 0 4 14,518,168 23,713,166 9,262,733 278,534 0 5 2,016,626 0 (2,003,980) 12,077 0 6 ($267,444,557) ($428,187,071) ($21,868,923) $141,802,719 $0 7 8 $0$0$0$0$0 9 00000 1000000 1100000 1200000 1300000 14 $0 $0 $0 $0 $0 15 16 $41,063,051 $40,141,314 $820 $8,914,629 $0 1700000 18 5,878 7,134 24,197 0 19 (13,525,037) (41,960,185) (12,884,194) 13,929,026 0 20 92,991 101,211 10,254 24,823 0 21 112,886,397 108,200,235 (11,377) 115,879,259 0 22 0 538,064 0 (538,064) 0 23 161 (3,962,544) 0 8,457,046 0 24 $140,517,563 $103,063,973 ($12,877,363) $146,690,916 $0 25 26 $5,656,412 $4,343,523 $814 $4,368,072 $0 27 71,199 132,326000 28 0 36,788 39,668 16,521 0 2900000 30 2,465,004 1,908,112 (268,614) 288,278 0 31 1,915,006 1,859,669 0 55,337 0 32 1,417,440 (839,807) (4,504,028) 2,202,861 0 33 $11,525,061 $7,440,611 ($4,732,160) $6,931,069 $0 34 35 $192,360 ($43,558.00) ($68,829) $259,073 $0 36 0 0 158,399 629,265 0 37 117,286 114,528 0 19,091 0 38 108,686 103,986 0 106,600 0 3900000 40 $418,332 $174,956 $89,570 $1,014,029 $0 41 42 $47,063 $47,063 $0 $0 $0 43 1,138,535 1,103,736 0 1,141,607 0 44 0 0 (693,968) 0 0 45 148,958 131,793 0 121,967 0 46 33 (356) 0 6,058 0 47 16,934 17,662 0 (616) 0 48 0 14,102 17,949 29,771 0 49 $1,351,523 $1,314,000 ($676,019) $1,298,787 $0 50 51 $306,596 $0 ($215,027) $109,285 $0 5200000 53 469,988 482,713 0 234,996 0 54 $776,584 $482,713 ($215,027) $344,281 $0 55 56 $181,894 $0 ($196,410) $48,275 $0 5700000 58 0 74,701 0 (203,261) 0 59 $181,894 $74,701 ($196,410) ($154,986) $0 60 61 $45,399 ($120,798) $3,199,062 ($453,760) $0 6200000 6300000 64 644,679 0 (96,378) 628,320 0 65 $690,078 ($120,798) $3,102,684 $174,560 $0 66 ($111,983,522) ($315,756,915) ($37,373,648) $298,101,375 $0

FERC FORM NO. 2 (REV 12-07) Page 263 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 TAXES ACCRUED, PREPAID AND CHARGED DURING THE YEAR (continued) 1. Give details of the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during the year. Do not include gasoline and other sales taxes which have been charged to the accounts to which the taxed material was charged. If the actual or estimated amounts of such taxes are known, show the amounts in a footnote and designate whether estimated or actual amounts. 2. Include on this page, taxes paid during the year and charged direct to final accounts, (not charged to prepaid or accrued taxes). Enter the amounts in both columns (d) and (e). The balancing of this page is not affected by the inclusion of these taxes. 3. Include in column (d) taxes charged during the year, taxes charged to operations and other accounts through (a) accruals credited to taxes accrued, (b) amounts credited to the portion of prepaid taxes charged to current year, and (c) taxes paid and charged direct to operations or accounts other than accrued and prepaid tax accounts. 4. List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertained.

DISTRIBUTION OF TAXES CHARGED (Show utility department where applicable and account charged) Electric Gas Other Utility Dept. Other Income and (Account 408.1, (Account 408.1, (Account 408.1, Deductions Line 409.1) 409.1) 409.1) (Account 408.2, 409.2) No. (i) (j) (k) (l) 1 2 $0$0$0$0 3 (287,548,281) 9,852,569 0 0 4 9,482,976 4,577,538 0 0 5 19,961 2,014,142 0 0 6 ($278,045,344) $16,444,249 $0 $0 7 8 $0$0$0$0 9 0000 100000 110000 120000 130000 14 $0 $0 $0 $0 15 16 $0 $0 $0 $0 170000 180000 19 (17,352,742) 6,868,817 0 0 20 65,295 26,892 0 0 21 104,600,854 8,210,842 0 0 220000 230000 24 $87,313,407 $15,106,551 $0 $0 25 26 $5,599,183 $57,229 $0 $0 270000 280000 290000 30 992,507 1,472,497 0 0 310000 32 1,309,853 525,340 0 0 33 $7,901,543 $2,055,066 $0 $0 34 35 $111,179 $49,155 $0 $0 360000 370000 38 0 108,686 0 0 390000 40 $111,179 $157,841 $0 $0 41 42 $0 $0 $0 $0 43 120,810 1,017,725 0 0 440000 450000 460000 470000 480000 49 $120,810 $1,017,725 $0 $0 50 51 $132,638 $153,846 $0 $0 520000 53 0 469,988 0 0 54 $132,638 $623,834 $0 $0 55 56 $165,746 $15,805 $0 $0 570000 5874,701000 59 $240,447 $15,805 $0 $0 60 61 $508,907 ($495,443) $0 $0 620000 630000 64 0 (76,871) 0 0 65 $508,907 ($572,314) $0 $0 66 ($181,716,413) $34,848,757 $0 $0

FERC FORM NO. 2 (REV 12-07) Page 262A Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 TAXES ACCRUED, PREPAID AND CHARGED DURING THE YEAR (Continued) 5. If any tax (exclude Federal and State income taxes) covers more than one year, show the required information separately for each tax year, identifying the year in column (a). 6. Enter all adjustments of the accrued and prepaid tax accounts in column (f) and explain each adjustment in a footnote. Designate debit adjustments by parentheses. 7. Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwise pending transmittal of such taxes to the taxing authority. 8. Show in columns (i) thru (p) how the taxes accounts were distributed. Show both the utility department and number of account charged. For taxes charged to utility plant, show the number of the appropriate balance sheet plant account or subaccount. 9. For any tax apportioned to more than one utility department or account, state in a footnote the basis (necessity) of apportioning such tax. 10. Items under $250,000 may be grouped. 11. Report in column (q) the applicable effective state income tax rate. DISTRIBUTION OF TAXES CHARGED (Show utility department where applicable and account charged) State/Local Extraordinary Items Other Utility Opn. Income Adjustment to Ret. Earnings Income Line (Account 409.3) (Account 408.1, 409.1) (Account 439) Other Tax Rate No. (m) (n) (o) (p) (q) 1 2 $0$0$0$0 3 0 0 0 3,568,930 4 0 0 0 5,035,192 5 0 0 0 2,033,660 6 $0 $0 $0 $10,637,782 7 8 $0$0$0$0 9 0000 100000 110000 120000 130000 14 $0 $0 $0 $0 15 16 $0 $0 $0 $0 170000 180000 19 0 0 0 3,827,705 20 0 0 0 27,696 21 0 0 0 8,210,842 220000 230000 24 $0 $0 $0 $12,066,243 25 26 $0 $0 $0 $57,229 270000 280000 290000 30 0 0 0 1,472,497 310000 32 0 0 0 107,587 33 $0 $0 $0 $1,637,313 34 35 $0 $0 $0 $81,181 360000 370000 38 0 0 0 108,686 390000 40 $0 $0 $0 $189,867 41 42 $0 $0 $0 $0 43 0 0 0 1,017,725 440000 450000 460000 470000 480000 49 $0 $0 $0 $1,017,725 50 51 $0 $0 $0 $173,958 520000 53 0 0 0 469,988 54 $0 $0 $0 $643,946 55 56 $0 $0 $0 $16,148 570000 580000 59 $0 $0 $0 $16,148 60 61 $0 $0 $0 ($463,508) 620000 630000 640000 65 $0 $0 $0 (463,508) 66 $0 $0 $0 $25,745,516

FERC FORM NO. 2 (REV 12-07) Page 263A Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 TAXES ACCRUED, PREPAID AND CHARGED DURING THE YEAR (continued)

Note 1, page 263, line 6, column f - Adjustment due to the reclassification of current deferred income taxes.

Note 2, page 263.1, line 10, column f - Adjustment due to the reclassification of current deferred income taxes.

Note 3, page 263.2, line 9, column f - Adjustment due to the reclassification of current deferred income taxes.

Note 4, page 263.2, line 15, column f - Adjustment due to the reclassification of current deferred income taxes.

Note 5, page 263.3, line 9, column f - Adjustment due to the reclassification of current deferred income taxes.

FERC FORM NO. 2 (REV 12-07) Page 263B Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 MISCELLANEOUS CURRENT AND ACCRUED LIABILITIES (Account 242) 1. Describe and report the amount of other current and accrued liabilities at the end of year. 2. Minor items (less than $250,000) may be grouped under appropriate title. Balance at Line Item End of Year No. (a) (b) 1 Energy efficiency rebate liability $25,718,000 2 Employee vacation accrued liability 8,965,209 3 SERP -current 7,105,968 4 Life and health cost benefits accrued liability 3,441,187 5 Accrued emission fees 2,139,576 6 401k contribution 2,159,774 7 Safety award accrual 856,610 8 Utility assessment 1,034,211 9 MVP transmission over (under) recovery (5,928,567) 10 Short Term Collateral 343,000 11 Minor Items - Less than $250,000 53,487 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 TOTAL $45,888,456

FERC FORM NO. 2 (12-96) Page 268 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy 1) [X] An Original (Mo, Day, Yr) Company 2) [ ] A Resubmission End of 2018 OTHER DEFERRED CREDITS (Account 253) 1. Report below the details called for concerning other deferred credits. 2. For any deferred credit being amortized, show the period of amortization. 3. Minor items (less than $250,000) may be grouped by classes. Balance at Debits Description of Other Beginning Contra Balance at Line Deferred Credits of Year Account Amount Credits End of Year No. (a) (b) (c) (d) (e) (f) 1 WS3 Operating Fund 108,421 33,293,041 33,184,620 - 2 CIAC Tax Gross-up Electric 5,717,694 1,715,748 1,701,048 5,702,994 3 CIAC Tax Gross-up Gas 2,981,232 648,046 1,070,093 3,403,279 4 MGP Iowa Remediation Sites 6,867,000 376,800 6,360,800 12,851,000 5 Neal 3 Working Fund - 33,451,361 33,874,336 422,975 6 Neal 4 Operating Fund 2,253,827 59,134,672 57,312,254 431,409 7 Transmission Collateral 12,766 - - 12,766 8 Louisa working funds 371,914 17,445,683 17,129,665 55,896 9 Misc Deferred Credits - - 82,500 82,500 10 WS4 Operating Fund 1,873,005 48,117,137 46,919,048 674,916 11 Unearned Income AE Dairy 92,088 49,774 30,649 72,963 12 Renewable Advantage Program 242,756 583 45,822 287,995 13 DF CR-EE Equity - Elec 2,144,144 859,001 2,412,231 3,697,374 14 DF CR-EE Equity - Gas 1,872,606 863,694 676,999 1,685,911 15 DF CR -Distribution 8,265 39,717 200,002 168,550 16 DF-CR -Allow and RECS 5,843,849 285,771 95,042 5,653,120 17 DF-CR -Siemens LT Svc Agreement 26,825,309 5,112,977 6,169,328 27,881,660 18 DF CR-Misc Retainage 3,026,714 3,403,890 2,218,025 1,840,849 19 DF CR 2018 MMAG Conference 55,693 169,582 116,565 2,676 20 DF CR Long-term Trading Collateral 50,000 - 250,000 300,000 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 TOTAL$ 60,347,283 $ 204,967,477 $ 209,849,027 $ 65,228,833

FERC FORM NO. 2 (12-96) Page 269 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy 1) [X] An Original (Mo,Da,Yr) Company 2) [ ] A Resubmission End of 2018 ACCUMULATED DEFERRED INCOME TAXES -- OTHER PROPERTY (Account 282) 1. Report the information called for below concerning the respondent's accounting for deferred income taxes relating to property not subject to accelerated amortization. 2. At Other (Specify), include deferrals relating to other income and deductions. Changes During Year Balance at Amounts Amounts Beginning Debited to Credited to Line Account Subdivisions of Year Account 410.1 Account 411.1 No. (a) (b) (c) (d) 1 Account 282 2 Electric 2,693,556,793 674,596,129 618,322,858 3 Gas 203,570,861 14,714,524 7,581,480 4 5 Total (Enter Total of Lines 2 thru 4) 2,897,127,654 689,310,653 625,904,338 6 Other - Net ASC 740 Adjustment (446,611,474) - - 7 8 9 10 TOTAL Account 282 (Enter Total of Lines 5 thru 9) 2,450,516,180 689,310,653 625,904,338 11 Classification of TOTAL 12 Federal Income Tax 1,767,666,254 678,213,450 614,672,179 13 State Income Tax 682,849,926 11,097,203 11,232,159 14 Local Income Tax

Footnotes:

Per instruction 2:

The amounts shown for Other on row 6 are the amounts computed to adjust the regulatory deferreds included on rows 2 and 3 to the amounts required for SEC reporting under the rules of ASC 740.

These amounts arise out of “flow-through” treatment required by regulators in the company’s main state of operations for the federal and state impacts of basis differences, the impact on state taxes from accelerated depreciation, and the impact in all jurisdictions for pre-1981 vintages of flow-through of cost of removal and the use of guideline life SL depreciation for regulatory deferreds.

Per instruction 3:

Amounts for jurisdiction rate making

Balance at Balance at Beginning of Year End of Year (b) (k) Electric 2,693,496,333 2,749,769,604 Gas 203,570,861 210,703,905

FERC FORM NO. 2 (REV 12-07) Page 274 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy 1) [X] An Original (Mo,Da,Yr) Company 2) [ ] A Resubmission End of 2018 ACCUMULATED DEFERRED INCOME TAXES -- OTHER PROPERTY (Account 282) (continued) 3. Provide in a footnote a summary of the type and amount of deferred income taxes reported in the beginning-of-year and end-of-year balances for deferred income taxes that the respondent estimates could be included in the development of jurisdictional recourse rates.

Changes During Year ADJUSTMENTS Debits Credits Amounts Debited Amounts Credited Account Account Balance at to Account 410.2 to Account 411.2 Credited Amount Debited Amount End of Year Line (e) (f) (g) (h) (i) (j) (k) No. 1 5,427 4,464 282 - 236 - 2,749,831,027 2 - - 282 - 236 - 210,703,905 3 4 5,427 4,464 - - 2,960,534,932 5 182/254/283 4,927,727,210 182/254/283 4,949,812,214 (424,526,470) 6 7 8 9 5,427 4,464 4,927,727,210 4,949,812,214 2,536,008,462 10 11 1,999 783 3,740,400,909 3,738,202,267 1,829,010,099 12 3,428 3,681 1,187,326,301 1,211,609,947 706,998,363 13 14

FERC FORM NO. 2 (REV 12-07) Page 275 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 ACCUMULATED DEFERRED INCOME TAXES - OTHER (Account 283) 1. Report the information called for below concerning the respondent's accounting for deferred income taxes relating to amounts recorded in Account 283. 2. At Other (Specify), include deferrals relating to other income and deductions. Changes During Year Balance at Amounts Amounts Beginning Debited to Credited to Line Account Subdivisions of Year Account 410.1 account 411.1 No. (a) (b) (c) (d) 1 Account 283 2Electric 3 Other (Nonproperty Deferred Income Taxes) 32,978,023 77,592,136 85,812,257 4 Other (Reg Asset & Liabilities Deferred Income Taxes) 107,938,838 40,982,768 42,279,116 5 Other (ASC 740 Gross-up) -2 6 Other (ASC 740 Adjustments-Corrections) 1 2,716,511 2,228,428 7 Other (ASC 740 Adjustments-Tax Positions) -609,643 350,890 76,649 8 TOTAL Electric ( Total of lines 3 thru 9) 140,307,217 121,642,305 130,396,450 9 10 Gas 11 Other (Nonproperty Deferred Income Taxes) 25,971,773 78,897,186 91,101,964 12 Other (Reg Asset & Liabilities Deferred Income Taxes) 8,510,018 9,738,192 12,867,163 13 Other (ASC 740 Gross-up) 1 14 Other (ASC 740 Adjustments-Co-Corrections) 15 Other (ASC 740 Adjustments-Tax Positions) -41,096 14,804 3,891 16 17 TOTAL Gas ( Total of lines 11 thru 19) 34,440,696 88,650,182 103,973,018 18 19 Other (BTL DIT) 776,394 20 Other (ASC 740 Adjustments-Corrections) 388,182 21 Other (ASC 740 Adjustments-Tax Positions) -21,347 22 TOTAL Account 283 ( Total of lines 2 thru 4 ) 175,891,142 210,292,487 234,369,468 23 Classification of TOTAL 24 Federal Income Tax 119,767,117 141,251,912 154,926,520 25 State Income Tax 56,124,025 69,040,575 79,442,948 26 Local Income Tax

FERC FORM NO. 2/3Q (12-07) Page 276

Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 ACCUMULATED DEFERRED INCOME TAXES - OTHER (Account 283) (continued) 3. Provide in a footnote a summary of the type and amount of deferred income taxes reported in the beginning-of-year and end-of-year balances for deferred income taxes that the respondent estimates could be included in the development of jurisdictional recourse rates. Changes During Year Adjustments Amounts Amounts Debits Credits Debited to Credited to Account Account Balance at Account 410.2 Account 411.2 Credited Amount Debited Amount End of Year Line (e) (f) (g) (h) (i) (j) (k) No. 1 2 190 190 24,757,902 3 182 209,244 182, 282 25,571 106,458,817 4 182 182 -2 5 488,084 6 -335,402 7 209,244 25,571 131,369,399 8 9 10 190 190 13,766,995 11 190, 219, 236, 283 80,527 165, 190, 219, 236 9,841 5,310,361 12 182 182, 282 1 13 14 -30,183 15 16 80,527 9,841 19,047,174 17 18 1,563,253,577 1,560,262,817 283 190 3,767,154 19 166,191 171,854 382,519 20 16,077 1,147 -6,417 21 1,563,435,845 1,560,435,818 289,771 190 35,412 154,559,829 22 23 1,029,544,236 1,026,548,720 168,248 22,891 108,942,668 24 533,891,609 533,887,098 121,523 12,521 45,617,161 25 26

FERC FORM NO. 2/3Q (12-07) Page 277

Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Balance at Beginning Balance at Account Subdivisions of Year End of Year (a) (b) (k) ELECTRIC Prepaid Insurance 806,468 763,167 Billed PGA/EAC (958,382) 4,098,646 Gain/Loss on Reacquired Debt 3,157,316 2,790,629 Gain Disp of Emmission Allow 288,658 257,093 DSM Costs, Capitalized for Tax, & Depreciation 22,235,929 10,197,003 QC Station Write-down 49,920 45,175 Deferred Rate Case Expense 102,776 21,505 Federal Benefit/Detriment on State Items 6,466,691 6,584,685 Prior Year State Tax Pmts/Receipts - Temp 446,991 - Interest - Audit 381,656 - TOTAL ELECTRIC (OTHER) 32,978,023 24,757,903

GAS Prepaid Insurance 81,604 71,336 Billed PGA/EAC 20,404,687 11,287,020 Gain/Loss on Reacquired Debt 304,616 258,218 DSM Costs, Capitalized for Tax, & Depreciation 2,113,773 (796,660) Deferred Rate Case Expense 24,807 17,307 RA - MFG Gas 1,959,259 1,917,805 Federal Benefit/Detriment on State Items 974,454 1,011,971 Prior Year State Tax Pmts/Receipts - Temp 58,575 - Interest - Audit 49,998 - TOTAL GAS (OTHER) 25,971,773 13,766,997

Other 735,253 3,765,034 Prior Year State Tax Pmts/Receipts - Temp 41,142 2,121 TOTAL Other BTL DIT 776,395 3,767,155 TOTAL ALL OTHER 59,726,191 42,292,055

FERC FORM NO. 2/3Q (12-07) Page 276.1

Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 OTHER REGULATORY LIABILITIES (ACCOUNT 254) 1. Report below the details called for concerning other regulatory liabilities which are created through the ratemaking actions of regulatory agencies (and not includable in other amounts). 2. For regulatory liabilities being amortized, show period of amortization in column (a). 3. Minor items (5% of the Balance at End of Year for Account 254 or amounts less than $250,000, whichever is less) may be grouped by classes. 4. Provide in a footnote, for each line item, the regulatory citation where the respondent was directed to refund the regulatory liability (e.g. Commission Order, state commission order, court decision). Balance at Written off during Beginning of Quarter/Period Written off During the Period Amount Balance at Description and Purpose of Current Account Deemed End of Current Line Other Regulatory Liablities Quarter/Year Charged Refunded Non-Refundable Credits Quarter/Year No. (a) (b) (c) (d) (e) (f) (g) 1 Deferred tax ITC 8,887,120 190 1,190,562 421,134 8,117,692 2 3 Nuclear insurance QCS 5,820,400 924 - 6,600 5,827,000 4 5 QCS outage expense 9,417,475 520/530 7,759,800 7,219,500 8,877,175 6 7 Unrealized G/L on gas contracts 2,956,569 182 19,745,337 16,825,768 37,000 8 9 Provision IA revenue sharing 26,048,000 407 101,269,000 145,714,000 70, 493,000 10 11 ARO regulatory liability 173,069,161 128 183,131,909 170,001,413 159,938,665 12 13 Pension funded status 41,187,546 186 41,709,073 521,527 - 18 19 DSM commercial and industrial construction incentives 3,022,724 186 2,596,060 5,056,474 5,483,138 20 21 Prefunded debt AFUDC for MVP projects 8,738,803 407 213,534 314,284 8,839,553 22 23 Prefunded equity AFUDC for MVP projects 26,221,242 407 623,640 911,967 26,509,569 24 25 Deferred tax electric/gas 625,453,449 190 332,184,005 266,539,980 559,809,424 26 27 Uncertain tax positions electric/gas 46,771,232 190 20,131,010 7,185,742 33,825,964 28 29 Excess deferred income tax - electric/gas - 190 48,495,967 76,509,563 28,013,596 30 31 Deferred Income Tax - Medicare - 182 4,403,307 609,732 -3,793,575 32 33 34 35 36 37 TOTAL $ 977,593,721 $ 763,453,204 $ 697,837,684 $ 911,978,201

FERC FORM NO. 2/3Q (REV 12/07) Page 278 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

MidAmerican Energy Company December 31, 2018

OTHER REGULATORY LIABILITIES

Response to Instruction number 4.

(1) See the regulatory citation below for each Regulatory Liability listed.

ASC 740 ITC - Use of the Regulatory Liability for ASC 740 ITC was approved by the IUB in rate case RPU-96-8.

Nuclear Insurance QCS - Use of the Regulatory Liability allowed in the Illinois rate case Docket 96-0510. QCS Outage Expense - Use of the Regulatory Liability allowed in the Illinois rate case Docket 96-0510. Provision IA Revenue Sharing - Series of settlement agreements approved by the IUB - APP -96-1 / RPU-96-8, RPU-01-3 / RPU01-5, RPU-03-1, RPU-04-03,RPU-05-4, and RPU-07-2. ARO Regulatory Liability - Amounts in excess of decommissioning costs over amounts in the Nuclear Decommissioning Trust, would be refundable to customers.

DSM Commercial and Industrial Construction Incentives - Commercial New Construction program was reviewed with the IUB April, 2001. MEC may recover costs of the program prior to actually expending amounts for the incentives.

Pension, SERP, and OPEB Liability - Consistent with accounting treatment in Iowa revenue sharing calculations and Iowa docket number RPU-02-2 and Illinois gas docket number 01-0692.

Prefunded debt AFUDC for MVP (Multi-value transmission projects) were approved in FERC order Docket No. ER12-242.

Excess ADIT amounts deferred as a regulatory liability pursuant to order in SPU-2018-0006.

Page 278a Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 MONTHLY QUANTITY & REVENUE DATA BY RATE SCHEDULE 1. Reference to account numbers in the USofA is provided in parentheses beside applicable data. Quantities must not be adjusted for discounts. 2. Total Quantities and Revenues in whole numbers. 3. Report revenues and quantities of gas by rate schedule. Where transportation services are bundled with storage services, reflect only transportation Dth. When reporting storage, report Dth of gas withdrawn from storage and revenues by rate schedule. 4. Revenues in Column (c) include transition costs from upstream pipelines. Revenue (Other) in Column (e) includes reservation charges received by the pipeline plus usage charges, less revenues reflected in Columns (c) and (d). Include in Column (e), revenue for Accounts 490-495. 5. Enter footnotes as appropriate. Month 1 Month 1 Month 1 Month 1 Month 1 Revenue Costs and Revenue Revenue Revenue Line Item Quantity Take-or-Pay (GRI & ACA) (Other) (Total) No. (a) (b) (c) (d) (e) (f) 1 Total Sales (480-488) 19,995,903 107,349,273 107,349,273 2 Transportation of Gas for Others (489.2 and 489.3) 3 CPS 480,128 126,680 126,680 4CPT 17,572 - - 5GBT - 82,508 82,508 6 LGT 380,220 147,421 147,421 7 LT 1,506,569 513,190 513,190 8 LVT 478,290 245,990 245,990 9MT 242,891 189,141 189,141 10 MTM 530,413 674,753 674,753 11 MVT 313,760 270,279 270,279 12 NGD 222,433 23,781 23,781 13 SGT 46,333 18,803 18,803 14 ST 4,749 5,450 5,450 15 STM 90,985 158,368 158,368 16 SVT 7,426 10,539 10,539 17 70M 318,475 438,742 438,742 18 70T 646,904 474,557 474,557 19 87T 2,231 2,252 2,252 20 90T 2,819,506 991,525 991,525 21 95T 2,060,312 304,633 304,633 22 Change in Accrued Sales 733,563 69,526 69,526 23 Total Transportation (Other than Gathering) 10,902,760 4,748,138 4,748,138 24 Storage (489.4) 25 26 27 28 29 30 31 32 33 34 35 36 37 38 Total Storage 39 Gathering (489.1) 40 Gathering-Firm 41 Gathering-Interruptible 42 Total Gathering (489.1) 43 Additional Revenues 44 Products Sales and Extraction (490-492) 45 Rents (493-494) 42,735 42,735 46 Other Gas Revenues (495) 507,018 507,018 47 (Less) Provision for Rate Refunds (1,262,000) (1,262,000) 48 Total Additional Revenues (712,247) (712,247) 49 Total Operating Revenues (Total of Lines 1, 23, 38, 42, & 48) 111,385,164 111,385,164

FERC FORM NO. 2/3Q (NEW 12-08) Page 299 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 MONTHLY QUANTITY & REVENUE DATA BY RATE SCHEDULE 1. Reference to account numbers in the USofA is provided in parentheses beside applicable data. Quantities must not be adjusted for discounts. 2. Total Quantities and Revenues in whole numbers. 3. Report revenues and quantities of gas by rate schedule. Where transportation services are bundled with storage services, reflect only transportation Dth. When reporting storage, report Dth of gas withdrawn from storage and revenues by rate schedule. 4. Revenues in Column (c) include transition costs from upstream pipelines. Revenue (Other) in Column (e) includes reservation charges received by the pipeline plus usage charges, less revenues reflected in Columns (c) and (d). Include in Column (e), revenue for Accounts 490-495. 5. Enter footnotes as appropriate. Month 2 Month 2 Month 2 Month 2 Month 2 Month 3 Month 3 Month 3 Month 3 Month 3 Revenue Costs Revenue Costs and Revenue Revenue Revenue and Revenue Revenue Revenue Line Quantity Take-or-Pay (GRI & ACA) (Other) (Total) Quantity Take-or-Pay (GRI & ACA) (Other) (Total) No. (g) (h) (i) (j) (k) (l) (m) (n) (o) (p) 1 16,792,430 89,351,453 89,351,453 14,269,671 71,273,470 71,273,470 2 3 501,185 132,355 132,355 455,306 120,382 120,382 4 19,444 - - 17,794 - - 5- 91,575 91,575 - 88,281 88,281 6 363,910 74,428 74,428 330,997 111,844 111,844 7 1,707,237 574,007 574,007 1,556,205 471,765 471,765 8 541,086 305,786 305,786 495,815 261,618 261,618 9 275,366 212,409 212,409 256,297 198,696 198,696 10 432,022 550,623 550,623 389,635 511,008 511,008 11 360,788 321,016 321,016 315,951 284,477 284,477 12 154,481 24,528 24,528 1,937 23,994 23,994 13 35,461 58,709 58,709 - 135 135 14 5,759 6,620 6,620 5,619 6,467 6,467 15 74,458 132,325 132,325 65,350 122,088 122,088 16 8,627 12,204 12,204 7,214 10,803 10,803 17 264,150 370,201 370,201 217,108 315,004 315,004 18 906,304 659,571 659,571 606,018 445,563 445,563 19 3,185 6,609 6,609 2,138 4,893 4,893 20 2,844,758 916,375 916,375 2,672,239 862,085 862,085 21 2,056,207 343,838 343,838 1,902,448 395,853 395,853 22 (1,229,295) (828,734) (828,734) (177,586) (402,630) (402,630) 23 9,325,133 3,964,445 3,964,445 9,120,485 3,832,326 3,832,326 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 34,463 34,463 38,606 38,606 46 414,193 414,193 362,005 362,005 47 (3,387,000) (3,387,000) (1,779,000) (1,779,000) 48 (2,938,344) (2,938,344) (1,378,389) (1,378,389) 49 90,377,554 90,377,554 73,727,407 73,727,407

FERC FORM NO. 2/3Q (NEW 12-08) Page 299a Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 MONTHLY QUANTITY & REVENUE DATA BY RATE SCHEDULE 1. Reference to account numbers in the USofA is provided in parentheses beside applicable data. Quantities must not be adjusted for discounts. 2. Total Quantities and Revenues in whole numbers. 3. Report revenues and quantities of gas by rate schedule. Where transportation services are bundled with storage services, reflect only transportation Dth. When reporting storage, report Dth of gas withdrawn from storage and revenues by rate schedule. 4. Revenues in Column (c) include transition costs from upstream pipelines. Revenue (Other) in Column (e) includes reservation charges received by the pipeline plus usage charges, less revenues reflected in Columns (c) and (d). Include in Column (e), revenue for Accounts 490-495. 5. Enter footnotes as appropriate. Month 4 Month 4 Month 4 Month 4 Month 4 Revenue Costs and Revenue Revenue Revenue Line Item Quantity Take-or-Pay (GRI & ACA) (Other) (Total) No. (a) (b) (c) (d) (e) (f) 1 Total Sales (480-488) 11,635,725 56,325,286 56,325,286 2 Transportation of Gas for Others (489.2 and 489.3) 3 CPS 467,260 123,238 123,238 4 CPT 14,726 - - 5 GBT - 83,260 83,260 6 LGT 304,900 75,897 75,897 7 LT 1,500,839 510,941 510,941 8 LVT 476,150 229,296 229,296 9 MT 233,705 182,503 182,503 10 MTM 326,044 434,809 434,809 11 MVT 267,553 242,247 242,247 12 NGD 1,375 23,992 23,992 13 SGT - 135 135 14 ST 4,373 5,076 5,076 15 STM 55,479 107,142 107,142 16 SVT 5,886 9,206 9,206 17 70M 188,701 277,640 277,640 18 70T 542,876 400,407 400,407 19 87T 6,470 12,031 12,031 20 90T 2,808,931 823,936 823,936 21 95T 1,974,998 142,740 142,740 22 Change in Accrued Sales (604,310) (676,146) (676,146) 23 Total Transportation (Other than Gathering) 8,575,956 3,008,350 3,008,350 24 Storage (489.4) 25 26 27 28 29 30 31 32 33 34 35 36 37 38 Total Storage 39 Gathering (489.1) 40 Gathering-Firm 41 Gathering-Interruptible 42 Total Gathering (489.1) 43 Additional Revenues 44 Products Sales and Extraction (490-492) 45 Rents (493-494) 35,712 35,712 46 Other Gas Revenues (495) 299,603 299,603 47 (Less) Provision for Rate Refunds (938,000) (938,000) 48 Total Additional Revenues (602,685) (602,685) 49 Total Operating Revenues (Total of Lines 1, 23, 38, 42, & 48) 58,730,951 58,730,951

FERC FORM NO. 2/3Q (NEW 12-08) Page 299b Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 MONTHLY QUANTITY & REVENUE DATA BY RATE SCHEDULE 1. Reference to account numbers in the USofA is provided in parentheses beside applicable data. Quantities must not be adjusted for discounts. 2. Total Quantities and Revenues in whole numbers. 3. Report revenues and quantities of gas by rate schedule. Where transportation services are bundled with storage services, reflect only transportation Dth. When reporting storage, report Dth of gas withdrawn from storage and revenues by rate schedule. 4. Revenues in Column (c) include transition costs from upstream pipelines. Revenue (Other) in Column (e) includes reservation charges received by the pipeline plus usage charges, less revenues reflected in Columns (c) and (d). Include in Column (e), revenue for Accounts 490-495. 5. Enter footnotes as appropriate. Month 5 Month 5 Month 5 Month 5 Month 5 Month 6 Month 6 Month 6 Month 6 Month 6 Revenue Costs Revenue Costs and Revenue Revenue Revenue and Revenue Revenue Revenue Line Quantity Take-or-Pay (GRI & ACA) (Other) (Total) Quantity Take-or-Pay (GRI & ACA) (Other) (Total) No. (g) (h) (i) (j) (k) (l) (m) (n) (o) (p) 1 5,413,069 25,781,846 25,781,846 4,992,545 31,009,042 31,009,042 2 3 434,922 109,295 109,295 388,983 100,139 100,139 4 11,530 - - - - - 5- 80,057 80,057 - 61,449 61,449 6 370,095 95,789 95,789 355,887 95,316 95,316 7 1,395,961 446,213 446,213 1,055,976 350,291 350,291 8 432,241 197,446 197,446 320,002 159,520 159,520 9 210,506 160,795 160,795 142,503 113,026 113,026 10 195,076 269,915 269,915 108,916 166,278 166,278 11 212,919 172,131 172,131 107,173 100,327 100,327 12 497 23,989 23,989 9 23,988 23,988 13 3,222 1,349 1,349 12,643 4,898 4,898 14 4,664 5,204 5,204 2,556 2,963 2,963 15 23,506 55,967 55,967 9,845 32,498 32,498 16 4,266 6,644 6,644 1,845 4,796 4,796 17 102,892 161,910 161,910 62,257 102,735 102,735 18 484,601 346,633 346,633 415,260 298,327 298,327 19 16,019 7,403 7,403 25,748 11,068 11,068 20 2,807,485 770,016 770,016 2,419,541 757,098 757,098 21 1,789,092 270,477 270,477 1,678,761 266,572 266,572 22 (1,480,360) (1,350,223) (1,350,223) (222,797) (650,958) (650,958) 23 7,019,134 1,831,010 1,831,010 6,885,108 2,000,331 2,000,331 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 35,709 35,709 35,710 35,710 46 177,847 177,847 110,920 110,920 47 6,409,000 6,409,000 (73,000) (73,000) 48 6,622,556 6,622,556 73,630 73,630 49 34,235,412 34,235,412 33,083,003 33,083,003

FERC FORM NO. 2/3Q (NEW 12-08) Page 299c Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 MONTHLY QUANTITY & REVENUE DATA BY RATE SCHEDULE 1. Reference to account numbers in the USofA is provided in parentheses beside applicable data. Quantities must not be adjusted for discounts. 2. Total Quantities and Revenues in whole numbers. 3. Report revenues and quantities of gas by rate schedule. Where transportation services are bundled with storage services, reflect only transportation Dth. When reporting storage, report Dth of gas withdrawn from storage and revenues by rate schedule. 4. Revenues in Column (c) include transition costs from upstream pipelines. Revenue (Other) in Column (e) includes reservation charges received by the pipeline plus usage charges, less revenues reflected in Columns (c) and (d). Include in Column (e), revenue for Accounts 490-495. 5. Enter footnotes as appropriate. Month 7 Month 7 Month 7 Month 7 Month 7 Revenue Costs and Revenue Revenue Revenue Line Item Quantity Take-or-Pay (GRI & ACA) (Other) (Total) No. (a) (b) (c) (d) (e) (f) 1 Total Sales (480-488) 4,493,361 35,857,250 35,857,250 2 Transportation of Gas for Others (489.2 and 489.3) 3 CPS 328,632 86,825 86,825 4 CPT - - - 5 GBT - 54,507 54,507 6 LGT 323,532 94,238 94,238 7 LT 964,052 325,857 325,857 8 LVT 296,345 151,223 151,223 9 MT 118,495 96,808 96,808 10 MTM 97,524 154,032 154,032 11 MVT 89,117 87,939 87,939 12 NGD 184,506 24,633 24,633 13 SGT 11,471 4,456 4,456 14 ST 2,091 2,432 2,432 15 STM 8,865 30,498 30,498 16 SVT 2,030 5,009 5,009 17 70M 59,632 99,516 99,516 18 70T 390,244 280,807 280,807 19 87T 32,467 13,599 13,599 20 90T 2,343,539 754,567 754,567 21 95T 1,667,052 265,235 265,235 22 Change in Accrued Sales 31,926 68,734 68,734 23 Total Transportation (Other than Gathering) 6,951,520 2,600,915 2,600,915 24 Storage (489.4) 25 26 27 28 29 30 31 32 33 34 35 36 37 38 Total Storage 39 Gathering (489.1) 40 Gathering-Firm 41 Gathering-Interruptible 42 Total Gathering (489.1) 43 Additional Revenues 44 Products Sales and Extraction (490-492) 45 Rents (493-494) (4,656) (4,656) 46 Other Gas Revenues (495) 104,552 104,552 47 (Less) Provision for Rate Refunds (74,000) (74,000) 48 Total Additional Revenues 25,896 25,896 49 Total Operating Revenues (Total of Lines 1, 23, 38, 42, & 48) 38,484,061 38,484,061

FERC FORM NO. 2/3Q (NEW 12-08) Page 299d Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 MONTHLY QUANTITY & REVENUE DATA BY RATE SCHEDULE 1. Reference to account numbers in the USofA is provided in parentheses beside applicable data. Quantities must not be adjusted for discounts. 2. Total Quantities and Revenues in whole numbers. 3. Report revenues and quantities of gas by rate schedule. Where transportation services are bundled with storage services, reflect only transportation Dth. When reporting storage, report Dth of gas withdrawn from storage and revenues by rate schedule. 4. Revenues in Column (c) include transition costs from upstream pipelines. Revenue (Other) in Column (e) includes reservation charges received by the pipeline plus usage charges, less revenues reflected in Columns (c) and (d). Include in Column (e), revenue for Accounts 490-495. 5. Enter footnotes as appropriate. Month 8 Month 8 Month 8 Month 8 Month 8 Month 9 Month 9 Month 9 Month 9 Month 9 Revenue Costs Revenue Costs and Revenue Revenue Revenue and Revenue Revenue Revenue Line Quantity Take-or-Pay (GRI & ACA) (Other) (Total) Quantity Take-or-Pay (GRI & ACA) (Other) (Total) No. (g) (h) (i) (j) (k) (l) (m) (n) (o) (p) 1 4,181,607 30,066,630 30,066,630 4,529,494 29,655,348 29,655,348 2 3 352,504 90,733 90,733 395,595 100,966 100,966 4- 16,658 16,658 - - - 5- 54,223 54,223 - 55,432 55,432 6 349,443 95,101 95,101 361,377 95,499 95,499 7 980,015 329,539 329,539 1,030,958 344,129 344,129 8 287,802 148,089 148,089 307,619 155,144 155,144 9 126,446 102,070 102,070 137,948 109,916 109,916 10 108,658 167,770 167,770 110,166 160,829 160,829 11 89,115 87,451 87,451 98,829 94,508 94,508 12 57,955 24,190 24,190 177,314 24,608 24,608 13 10,365 4,040 4,040 10,209 3,981 3,981 14 1,150 1,307 1,307 2,340 2,674 2,674 15 10,125 32,807 32,807 10,705 30,687 30,687 16 1,782 5,129 5,129 2,201 5,418 5,418 17 70,468 112,781 112,781 60,206 93,546 93,546 18 365,573 263,724 263,724 769,260 540,836 540,836 19 36,925 15,134 15,134 38,518 15,734 15,734 20 2,372,299 757,207 757,207 2,541,529 756,188 756,188 21 1,709,701 266,405 266,405 1,763,910 268,629 268,629 22 917,222 70,896 70,896 (965,056) (371,316) (371,316) 23 7,847,548 2,645,254 2,645,254 6,853,628 2,487,408 2,487,408 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 35,709 35,709 34,509 34,509 46 109,469 109,469 106,603 106,603 47 (76,000) (76,000) (74,000) (74,000) 48 69,178 69,178 67,112 67,112 49 32,781,062 32,781,062 32,209,868 32,209,868

FERC FORM NO. 2/3Q (NEW 12-08) Page 299e Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 MONTHLY QUANTITY & REVENUE DATA BY RATE SCHEDULE 1. Reference to account numbers in the USofA is provided in parentheses beside applicable data. Quantities must not be adjusted for discounts. 2. Total Quantities and Revenues in whole numbers. 3. Report revenues and quantities of gas by rate schedule. Where transportation services are bundled with storage services, reflect only transportation Dth. When reporting storage, report Dth of gas withdrawn from storage and revenues by rate schedule. 4. Revenues in Column (c) include transition costs from upstream pipelines. Revenue (Other) in Column (e) includes reservation charges received by the pipeline plus usage charges, less revenues reflected in Columns (c) and (d). Include in Column (e), revenue for Accounts 490-495. 5. Enter footnotes as appropriate. Month 10 Month 10 Month 10 Month 10 Month 10 Revenue Costs and Revenue Revenue Revenue Line Item Quantity Take-or-Pay (GRI & ACA) (Other) (Total) No. (a) (b) (c) (d) (e) (f) 1 Total Sales (480-488) 7,896,689 46,736,357 46,736,357 2 Transportation of Gas for Others (489.2 and 489.3) 3 CPS 384,194 97,928 97,928 4 CPT - - - 5 GBT - 58,118 58,118 6 LGT 274,955 74,014 74,014 7 LT 1,087,714 360,774 360,774 8 LVT 281,906 147,490 147,490 9 MT 133,312 106,898 106,898 10 MTM 208,702 274,361 274,361 11 MVT 100,610 96,326 96,326 12 NGD 6 23,988 23,988 13 SGT 8,296 3,260 3,260 14 ST 2,140 2,469 2,469 15 STM 25,126 56,189 56,189 16 SVT 2,644 5,690 5,690 17 70M 106,313 155,702 155,702 18 70T 277,982 203,729 203,729 19 87T 62,816 24,887 24,887 20 90T 2,366,573 750,368 750,368 21 95T 1,701,871 266,812 266,812 22 Change in Accrued Sales 1,324,841 857,146 857,146 23 Total Transportation (Other than Gathering) 8,350,001 3,566,149 3,566,149 24 Storage (489.4) 25 26 27 28 29 30 31 32 33 34 35 36 37 38 Total Storage 39 Gathering (489.1) 40 Gathering-Firm 41 Gathering-Interruptible 42 Total Gathering (489.1) 43 Additional Revenues 44 Products Sales and Extraction (490-492) 45 Rents (493-494) 37,687 37,687 46 Other Gas Revenues (495) 147,240 147,240 47 (Less) Provision for Rate Refunds (108,000) (108,000) 48 Total Additional Revenues 76,927 76,927 49 Total Operating Revenues (Total of Lines 1, 23, 38, 42, & 48) 50,379,433 50,379,433

FERC FORM NO. 2/3Q (NEW 12-08) Page 299f Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 MONTHLY QUANTITY & REVENUE DATA BY RATE SCHEDULE 1. Reference to account numbers in the USofA is provided in parentheses beside applicable data. Quantities must not be adjusted for discounts. 2. Total Quantities and Revenues in whole numbers. 3. Report revenues and quantities of gas by rate schedule. Where transportation services are bundled with storage services, reflect only transportation Dth. When reporting storage, report Dth of gas withdrawn from storage and revenues by rate schedule. 4. Revenues in Column (c) include transition costs from upstream pipelines. Revenue (Other) in Column (e) includes reservation charges received by the pipeline plus usage charges, less revenues reflected in Columns (c) and (d). Include in Column (e), revenue for Accounts 490-495. 5. Enter footnotes as appropriate. Month 11 Month 11 Month 11 Month 11 Month 11 Month 12 Month 12 Month 12 Month 12 Month 12 Revenue Costs Revenue Costs and Revenue Revenue Revenue and Revenue Revenue Revenue Line Quantity Take-or-Pay (GRI & ACA) (Other) (Total) Quantity Take-or-Pay (GRI & ACA) (Other) (Total) No. (g) (h) (i) (j) (k) (l) (m) (n) (o) (p) 1 15,813,363 90,142,970 90,142,970 16,833,578 99,939,653 99,939,653 2 3 424,279 103,702 103,702 485,422 120,898 120,898 4 8,638 - - 14,736 - - 5- 69,551 69,551 - 80,903 80,903 6 298,413 74,795 74,795 284,797 74,342 74,342 7 1,388,968 445,390 445,390 1,645,610 517,982 517,982 8 384,937 184,348 184,348 476,287 215,815 215,815 9 208,257 158,768 158,768 256,454 192,304 192,304 10 321,016 391,293 391,293 428,831 497,655 497,655 11 174,695 147,132 147,132 270,093 211,083 211,083 12 1 23,988 23,988 710 23,990 23,990 13 13,067 5,057 5,057 7,397 2,921 2,921 14 3,534 3,973 3,973 5,253 5,726 5,726 15 32,122 62,700 62,700 71,640 117,598 117,598 16 4,624 7,232 7,232 7,180 9,401 9,401 17 165,854 218,320 218,320 240,120 299,498 299,498 18 387,036 279,488 279,488 487,710 348,858 348,858 19 44,071 17,826 17,826 15,454 7,028 7,028 20 2,927,936 769,068 769,068 3,130,668 856,758 856,758 21 1,537,511 263,479 263,479 2,024,744 278,712 278,712 22 1,607,331 636,848 636,848 5,140 484,456 484,456 23 9,932,290 3,862,958 3,862,958 9,858,246 4,345,928 4,345,928 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 34,509 34,509 34,513 34,513 46 250,271 250,271 337,266 337,266 47 (173,000) (173,000) (247,000) (247,000) 48 111,780 111,780 124,779 124,779 49 94,117,708 94,117,708 104,410,360 104,410,360

FERC FORM NO. 2/3Q (NEW 12-08) Page 299g Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 MONTHLY QUANTITY & REVENUE DATA BY RATE SCHEDULE 1. Reference to account numbers in the USofA is provided in parentheses beside applicable data. Quantities must not be adjusted for discounts. 2. Total Quantities and Revenues in whole numbers. 3. Report revenues and quantities of gas by rate schedule. Where transportation services are bundled with storage services, reflect only transportation Dth. When reporting storage, report Dth of gas withdrawn from storage and revenues by rate schedule. 4. Revenues in Column (c) include transition costs from upstream pipelines. Revenue (Other) in Column (e) includes reservation charges received by the pipeline plus usage charges, less revenues reflected in Columns (c) and (d). Include in Column (e), revenue for Accounts 490-495. 5. Enter footnotes as appropriate. Total Revenue Costs Total Total Total Total and Revenue Revenue Revenue Line Item Quantity Take-or-Pay (GRI & ACA) (Other) (Total) No. (a) (b) (c) (d) (e) (f) 1 Total Sales (480-488) 126,847,435 713,488,578 713,488,578 2 Transportation of Gas for Others (489.2 and 489.3) 3 CPS 5,098,410 1,313,141 1,313,141 4 CPT 104,440 16,658 16,658 5GBT - 859,864 859,864 6 LGT 3,998,526 1,108,684 1,108,684 7 LT 15,820,104 5,190,078 5,190,078 8 LVT 4,778,480 2,401,765 2,401,765 9 MT 2,342,180 1,823,334 1,823,334 10 MTM 3,257,003 4,253,326 4,253,326 11 MVT 2,400,603 2,114,916 2,114,916 12 NGD 801,224 289,669 289,669 13 SGT 158,464 107,744 107,744 14 ST 44,228 50,361 50,361 15 STM 478,206 938,867 938,867 16 SVT 55,725 92,071 92,071 17 70M 1,856,176 2,645,595 2,645,595 18 70T 6,279,768 4,542,500 4,542,500 19 87T 286,042 138,464 138,464 20 90T 32,055,004 9,765,191 9,765,191 21 95T 21,866,607 3,333,385 3,333,385 22 Change in Accrued Sales (59,381) (2,092,401) (2,092,401) 23 Total Transportation (Other than Gathering) 101,621,809 38,893,212 38,893,212 24 Storage (489.4) 25 26 27 28 29 30 31 32 33 34 35 36 37 38 Total Storage 39 Gathering (489.1) 40 Gathering-Firm 41 Gathering-Interruptible 42 Total Gathering (489.1) 43 Additional Revenues 44 Products Sales and Extraction (490-492) 45 Rents (493-494) 395,206 395,206 46 Other Gas Revenues (495) 2,926,987 2,926,987 47 (Less) Provision for Rate Refunds (1,782,000) (1,782,000) 48 Total Additional Revenues 1,540,193 1,540,193 49 Total Operating Revenues (Total of Lines 1, 23, 38, 42, & 48) 753,921,983 753,921,983

FERC FORM NO. 2/3Q (NEW 12-08) Page 299h Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 GAS OPERATING REVENUES 1. Report below natural gas operating revenues for each prescribed account total. The amounts must be consistent with the detailed data on succeeding pages. 2. Revenues in columns (b) and (c) include transition costs from upstream pipelines. 3. Other Revenues in columns (f) and (g) include reservation charges received by the pipeline plus usage charges, less revenues reflected in columns (b) through (e). Include in columns (f) and (g) revenues for Accounts 480-495. Revenues for Transition Costs and Take-or-Pay Amount for Revenues for GRI and ACA Amount for Current Previous Current Previous LineTitle of Account Year Year Year Year No.(a) (b) (c) (d) (e) 1 480 Residential Sales 2 481 Commercial and Industrial Sales 3 482 Other Sales to Public Authorities 4 483 Sales for Resale 5 484 Interdepartmental Sales 6 485 Intracompany Transfers 7 487 Forfeited Discounts 8 488 Miscellaneous Service Revenues 9 489.1 Revenues from Transportation of Gas of Others Through Gathering Facilities 10 489.2 Revenues from Transportation of Gas of Others Through Transmission Facilities 11 489.3 Revenues from Transportation of Gas of Others Through Distribution Facilities 12 489.4 Revenues from Storing Gas of Others 13 490 Sales of Prod. Ext. from Natural Gas 14 491 Revenues from Natural Gas Proc. by Others 15 492 Incidental Gasoline and Oil Sales 16 493 Rent from Gas Property 17 494 Interdepartmental Rents 18 495 Other Gas Revenues 19 Subtotal: 20 496 (Less) Provision for Rate Refunds 21 TOTAL:

FERC FORM NO. 2 (REV 12-07) Page 300 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 GAS OPERATING REVENUES (continued) 4. If increases or decreases from previous year are not derived from previously reported figures, explain any inconsistencies in a footnote. 5. On Page 108, include information on major changes during the year, new service, and important rate increases or decreases. 6. Report the revenue from transportation services that are bundled with storage services as transportation service revenue.

Other Revenues Amount for Total Operating Revenues Amount for Dekatherm of Natural Gas Amount for Current Previous Current Previous Current Previous Year Year Year Year Year Year (f) (g) (h) (i) (j) (k) 421,265,743 397,294,282 421,265,743 397,294,282 54,798,250 46,365,960 174,824,889 167,699,258 174,824,889 167,699,258 32,158,423 28,159,170

115,537,375 112,326,850 115,537,375 112,326,850 39,266,687 39,735,369 535,193 487,765 535,193 487,765 624,075 581,574

890,688 855,804 890,688 855,804 434,690 370,868 434,690 370,868

38,893,212 36,923,300 38,893,212 36,923,300 101,621,809 91,593,239

395,206 398,629 395,206 398,629

2,926,987 2,650,794 2,926,987 2,650,794 $755,703,983 $719,007,550 $755,703,983 $719,007,550 1,782,000 1,782,000 $753,921,983 $719,007,550 $753,921,983 $719,007,550

FERC FORM NO. 2 (REV 12-07) Page 301 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 OTHER GAS REVENUES (Account 495) Report below transactions of $250,000 or more included in Account 495, Other Gas Revenues. Group all transactions below $250,000 in one amount and provide the numer of items. Line Description of Transaction Amount No. (a) (b) 1 Commissions on Sale or Distribution of Gas of Others 2 Compensation for Minor or Incidental Services Provided for Others 3 Profit or Loss on Sale of Material and Supplies not Ordinarily Purchased for Resale 4 Sales of Stream, Water, or Electricity, including Sales or Transfers to Other Departments 5 Miscellaneous Royalties 6 Revenues from Dehydration and Other Processing of Gas of Others except as provided for in the Instructions to Account 495. 7 Revenues for Right and/or Benefits Received from Others which are Realized Through Research, Development, and Demonstration Ventures 8 Gains on Settlements of Imbalance Receivables and Payables 9 Revenues from Penalties earned Pursuant to Tariff Provisions, including Penalties Associated with Cash-out Settlements 10 Revenues from Shipper Supplied Gas 11 Other revenues (Specify) 12 Illinois Public Utility Taxes 2,008,369 13 Cargill carrying charge 806,976 14 Minor Items under $250,000 111,642 15 16 17 18 19 20 21 22 23 TOTAL 2,926,987

FERC FORM NO. 2 (12-96) Page 308 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Page 317 FERC FORM NO. 2 (12-96) Filed with the Iowa Utilities Board on May 30, 2019, M-0156

FERC FORM NO. 2 (12-96) Page 318 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

FERC FORM NO. 2 (12-96) Page 319 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 GAS OPERATION AND MAINTENANCE EXPENSES (continued) Amount for Amount for Line Account Current Year Previous Year No. (a) (b) (c) 86 808.1 Gas Withdrawn from Storage-Debit 50,529,946 43,605,750 87 (Less) 808.2 Gas Delivered to Storage-Credit (50,094,729) (44,253,288) 88 809.1 Withdrawals of Liquefied Natural Gas for Processing-Debit00 89 (Less) 809.2 Deliveries of Natural Gas for Processing-Credit 00 90 Gas Used in Utility Operation-Credit 91 810 Gas Used for Compressor Station Fuel-Credit 00 92 811 Gas Used for Products Extraction-Credit 00 93 812 Gas Used for Other Utility Operation-Credit 00 94 TOTAL Gas Used in Utility Operations-Credit (Total of lines 91thru 93) 00 95 813 Other Gas Supply Expenses 2,217,256 1,920,664 96 TOTAL Other Gas Supply Exp. (Total of lines 77, 78, 85, 86 thru 89, 94, 95) 467,579,368 442,780,697 97 TOTAL Production Expenses (Total of lines 3, 30, 58, 65, and 96) 468,007,992 443,110,677 98 2. NATURAL GAS STORAGE, TERMINALING AND PROCESSING EXPENSES 99 A. Underground Storage Expenses 100 Operation 101 814 Operation Supervision and Engineering 00 102 815 Maps and Records 00 103 816 Wells Expenses 00 104 817 Lines Expense 00 105 818 Compressor Station Expenses 00 106 819 Compressor Station Fuel and Power 00 107 820 Measuring and Regulating Station Expenses 00 108 821 Purification Expenses 00 109 822 Exploration and Development 00 110 823 Gas Losses 00 111 824 Other Expenses 00 112 825 Storage Well Royalties 00 113 826 Rents 00 114 TOTAL Operation (Total of lines 101 thru 113) 00

FERC FORM NO. 2 (12-96) Page 320 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 GAS OPERATION AND MAINTENANCE EXPENSES (continued) Amount for Amount for Line Account Current Year Previous Year No. (a) (b) (c) 115 Maintenance 116 830 Maintenance Supervision and Engineering 0 0 117 831 Maintenance of Structures and Improvements 0 0 118 832 Maintenance of Reserviors and Wells 0 0 119 833 Maintenance of Lines 00 120 834 Maintenance of Compressor Station Equipment 00 121 835 Maintenance of Measuring and Regulating Station Equipment 00 122 836 Maintenance of Purification Equipment 0 0 123 837 Maintenance of Other Equipment 00 124 TOTAL Maintenance (Total of lines 116 thru 123) 0 0 125 TOTAL Underground Storage Expenses (Total of lines 114 and 124) 0 0 126 B. Other Storage Expenses 127 Operation 128 840 Operation Supervision and Engineering 516,262 423,265 129 841 Operation Labor and Expenses 628,148 430,588 130 842 Rents 00 131 842.1 Fuel 54,287 20,008 132 842.2 Power 263,304 236,952 133 842.3 Gas Losses 00 134 TOTAL Operation (Total of lines 128 thru 133) 1,462,001 1,110,813 135 Maintenance 136 843.1 Maintenance Supervision and Engineering 70,111 49,448 137 843.2 Maintenance of Structures and Improvements 63,932 80,147 138 843.3 Maintenance of Gas Holders 804,581 392,870 139 843.4 Maintenance of Purification Equipment 29,540 16,419 140 843.5 Maintenance of Liquefication Equipment 155,200 171,810 141 843.6 Maintenance of Vaporizing Equipment 69,183 72,566 142 843.7 Maintenance of Compressor Equipment 237,716 235,727 143 843.8 Maintenance of Measuring and Regulating Equipment 21,315 18,211 144 843.9 Maintenance of Other Equipment 143,908 197,808 145 TOTAL Maintenance (Total of lines 136 thru 144) 1,595,486 1,235,006 146 TOTAL Other Storage Expenses (Total of lines 134 and 145) 3,057,487 2,345,819

FERC FORM NO. 2 (12-96) Page 321 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 GAS OPERATION AND MAINTENANCE EXPENSES (continued) Amount for Amount for Line Account Current Year Previous Year No. (a) (b) (c) 147 C. Liquefied Natural Gas Terminaling and Processing Expenses 148 Operation 149 844.1 Operation Supervision and Engineering 0 0 150 844.2 LNG Processing Terminal Labor and Expenses 0 0 151 844.3 Liquefaction Processing Labor and Expenses 0 0 152 844.4 Liquefaction Transportation Labor and Expenses 0 0 153 844.5 Measuring and Regulating Labor and Expenses 0 0 154 844.6 Compressor Station Labor and Expenses 0 0 155 844.7 Communication System Expenses 0 0 156 844.8 System Control and Load Dispatching 0 0 157 845.1 Fuel 00 158 845.2 Power 00 159 845.3 Rents 00 160 845.4 Demurrage Charges 00 161 (Less) 845.5 Wharfage Receipts-Credit 0 0 162 845.6 Processing Liquefied or Vaporized Gas by Others 00 163 846.1 Gas Losses 00 164 846.2 Other Expenses 00 165 TOTAL Operation (Total of lines 149 thru 164) 0 0 166 Maintenance 167 847.1 Maintenance Supervision and Engineering 0 0 168 847.2 Maintenance of Structures and Improvements 0 0 169 847.3 Maintenance of LNG Processing Terminal Equipment 0 0 170 847.4 Maintenance of LNG Transportation Equipment 00 171 847.5 Maintenance of Measuring and Regulating Equipment 0 0 172 847.6 Maintenance of Compressor Station Equipment 0 0 173 847.7 Maintenance of Communication Equipment 0 0 174 847.8 Maintenance of Other Equipment 00 175 TOTAL Maintenance (Total of lines 167 thru 174) 0 0 176 TOTAL Liquefied Nat Gas Terminaling and Proc Exp (Total of lines 165 and 175) 0 0 177 TOTAL Natural Gas Storage (Total of lines 125, 146, and 176) 3,057,487 2,345,819

FERC FORM NO. 2 (12-96) Page 322 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 GAS OPERATION AND MAINTENANCE EXPENSES (continued) Amount for Amount for Line Account Current Year Previous Year No. (a) (b) (c) 178 3. TRANSMISSION EXPENSES 179 Operation 180 850 Operation Supervision and Engineering 00 181 851 System Control and Load Dispatching 00 182 852 Communication System Expenses 00 183 853 Compressor Station Labor and Expenses 00 184 854 Gas for Compressor Station Fuel 0 0 185 855 Other Fuel and Power for Compressor Stations 00 186 856 Mains Expenses 00 187 857 Measuring and Regulating Station Expenses 00 188 858 Transmission and Compression of Gas by Others 00 189 859 Other Expenses 00 190 860 Rents 00 191 TOTAL Operation (Total of lines 180 thru 190) 00 192 Maintenance 193 861 Maintenance Supervision and Engineering 00 194 862 Maintenance of Structures and Improvements 00 195 863 Maintenance of Mains 00 196 864 Maintenance of Compressor Station Equipment 00 197 865 Maintenance of Measuring and Regulating Equipment 00 198 866 Maintenance of Communication Equipment 00 199 867 Maintenance of Other Equipment 00 200 TOTAL Maintenance (Total of lines 193 thru 199) 00 201 TOTAL Transmission Expenses (Total of lines 191 and 200) 00 202 4. DISTRIBUTION EXPENSES 203 Operations 204 870 Operation Supervision and Engineering 9,770,828 8,578,006 205 871 Distribution Load Dispatching 1,210,498 1,296,682 206 872 Compressor Station Labor and Expenses 00 207 873 Compressor Station Fuel and Power 00

FERC FORM NO. 2 (12-96) Page 323 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 GAS OPERATION AND MAINTENANCE EXPENSES (continued) Amount for Amount for Line Account Current Year Previous Year No. (a) (b) (c) 208 874 Mains and Services Expenses 12,040,781 11,737,223 209 875 Measuring and Regulating Station Expenses-General 1,242,253 1,160,754 210 876 Measuring and Regulating Station Expenses-Industrial 0 0 211 877 Measuring and Regulating Station Expenses-City Gas Check Station 1,239,654 993,672 212 878 Meter House Regulator Expenses (1,707,522) 2,015,989 213 879 Customer Installations Expenses 6,240,842 5,487,322 214 880 Other Expenses 10,327,070 8,786,884 215 881 Rents 229,304 272,887 216 TOTAL Operation (Total of lines 204 thru 215) 40,593,708 40,329,419 217 Maintenance 218 885 Maintenance Supervision and Engineering 205,302 178,231 219 886 Maintenance of Structures and Improvements 0 0 220 887 Maintenance of Mains 4,096,834 5,084,902 221 888 Maintenance of Compressor Station Equipment 0 0 222 889 Maintenance of Measuring and Regulating Station Equipment-General 1,933,033 1,732,758 223 890 Maintenance of Measuring and Regulating Station Equipment-Industrial 0 0 224 891 Maintenance of Measuring and Regulating Station Equipment-City Gate Check Station 599,759 586,901 225 892 Maintenance of Services 4,560,396 3,917,715 226 893 Maintenance of Meters and House Regulators 1,284,088 1,408,155 227 894 Maintenance of Other Equipment 138 (806) 228 TOTAL Maintenance (Total of lines 218 thru 227) 12,679,550 12,907,856 229 TOTAL Distribution Expenses (Total of lines 216 and 228) 53,273,258 53,237,275 230 5. CUSTOMER ACCOUNTS EXPENSES 231 Operation 232 901 Supervision 1,354,064 1,463,214 233 902 Meter Reading Expenses 5,031,543 4,735,914 234 903 Customer Records and Collection Expenses 14,871,797 13,929,419

FERC FORM NO. 2 (12-96) Page 324 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 GAS OPERATION AND MAINTENANCE EXPENSES (continued) Amount for Amount for Line Account Current Year Previous Year No. (a) (b) (c) 235 904 Uncollectible Accounts 2,111,388 1,999,628 236 905 Miscellaneous Customer Accounts Expenses 259,782 215,947 237 TOTAL Customer Accounts Expenses (Total of lines 232 thru 236) 23,628,574 22,344,122 238 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES 239 Operation 240 907 Supervision 00 241 908 Customer Assistance Expenses 40,124,702 42,162,692 242 909 Informational and Instructional Expenses 135,129 359,970 243 910 Miscellaneous Customer Service and Informational Expenses 65,602 63,288 244 TOTAL Customer Service and Informational Expenses(Total of lines 240 thru 243) 40,325,433 42,585,950 245 7. SALES EXPENSES 246 Operations 247 911 Supervision 00 248 912 Demonstration and Selling Expenses 1,221,629 1,234,521 249 913 Advertising Expenses 00 250 916 Miscellaneous Sales Expenses 158,645 135,578 251 TOTAL Sales Expenses (Total of lines 247 thru 250) 1,380,274 1,370,099 252 8. ADMINISTRATIVE AND GENERAL EXPENSES 253 Operations 254 920 Administrative and General Salaries 5,063,104 5,088,387 255 921 Office Supplies and Expenses 2,775,387 2,399,714 256 (Less) 922 Administrative Expenses Transferred-Credit (914,227) (705,571) 257 923 Outside Services Employed 1,027,600 933,017 258 924 Property Insurance 196,223 190,512 259 925 Injuries and Damages 2,637,612 2,850,867 260 926 Employee Pensions and Benefits 7,820,437 9,832,923 261 927 Franchise Requirements 00 262 928 Regulatory Commission Expenses 1,357,592 896,307 263 (Less) 929 Duplicate Charges-Credit (2,272,764) (2,296,421) 264 930.1 General Advertising Expenses 00 265 930.2 Miscellaneous General Expenses 569,684 514,119 266 931 Rents (653,589) (463,429) 267 TOTAL Operation (Total of lines 254 thru 266) 17,607,059 19,240,425 268 Maintenance 269 935 Maintenance of General Plant 705,863 750,108 270 TOTAL Administrative and General Exp. (Total of lines 267 & 269) 18,312,922 19,990,533 271 TOTAL Gas O&M Expenses (Total of lines 97,177,201,229,237,244,251,and 270) 607,985,940 584,984,475

FERC FORM NO. 2 (12-96) Page 325 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent Year/Period of Report MidAmerican Energy Company End of 2018

GAS OPERATION AND MAINTENANCE EXPENSES

Response to Line 3, Page 317 Production Expenses

Amount for Amount for Manufactured Gas Production Current Year Previous Year

Operation 710 Supervision and Engineering - - 712 Other Power Expense - - 717 Liquefied Petroleum Gas Expense - - 714 Manufactured Gas Site Cleanup 428,179 328,118 728 Liquefied Petroleum Gas - - 735 Miscellaneous Production Expenses 445 1,862 Total Production 428,624 329,980

Maintenance 740 Supervision and Engineering - - 741 Structures and Improvements - - 742 Production and Equipment - - Total Maintenance - -

Total Manufactured Gas Production 428,624 329,980

FERC FORM NO. 2 (12-96) Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 OTHER GAS SUPPLY EXPENSES (Account 813) 1. Report other gas supply expenses by descriptive titles that clearly indicate the nature of such expenses. Show maintenance expenses, revaluation of monthly encroachments recorded in Account 117.4 , and losses on settlements of imbalances and gas losses not associated with storage separately. Indicate the functional classification and purpose of property to which any expenses relate. List separately items of $250,000 or more. Amount Line Description (in dollars) No. (a) (b) 1 Salaries of gas supply and gas control employees and administrative expenses $ 2,217,256 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 24 TOTAL $ 2,217,256

FERC FORM NO.2 (12-96) Page 334 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report Is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 MISCELLANEOUS GENERAL EXPENSES (Account 930.2) 1. Provide the information requested below on miscellaneous general expenses. 2. For Other Expenses, show the (a) purpose, (b) recipient and (c) amount of such items. List separately amounts of $250,000 or more however, amounts less than $250,000 may be however, amounts less that $250,000 may be grouped if the number of items Line Description Amount No. (a) (b) 1 Industry association dues. 348,570 2 Experimental and general research expenses. a. Gas Research Institute (GRI) b. Other 0 3 Publishing and distributing information and reports to stockholder, trustee, registrar, and transfer agent fees and expenses, and other expenses of servicing outstanding securities of the respondent. 31,142 4 Other Expenses: 189,972 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Total $ 569,684

FERC FORM NO. 2 (12-96) Page 335 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018

DEPRECIATION, DEPLETION, AND AMORTIZATION OF GAS PLANT (ACCOUNTS 403, 404.1, 404.2, 404.3, 405) (EXCEPT AMORTIZATION OF ACQUISITION ADJUSTMENTS)

1. Report in Section A the amounts of depreciation expense, depletion and amortization for the accounts indicated and classified according to the plant functional groups shown.

2. Report in Section B, column (b) all depreciable or amortizable plant balances to which rates are applied and show a composite total. (If more desirable, report by plant account, subaccount or functional classifications other than those pre-printed in column (a). Indicate in a footnote the manner in which column (b) balances are obtained. If average balances are used, state the method of averaging used. For column (c) report available information for each plant functional classification listed in column (a). If composite depreciation accounting is used, report available information called for in columns (b) and (c) on this basis. Where the unit-of-production method is used to determine depreciation charges, show in a footnote any revisions made to estimated gas reserves.

Section A. Summary of Depreciation, Depletion, and Amortization Charges

Depreciation Expense Amortization and Depreciation for Asset Retirement Depletion of Producing Expense Costs Natural Gas Land and Land Line Functional Classification (Account 403) (Account 403.1) Rights (Account 404.1) No. (a) (b) (c) (d)

1 Intangible Plant $ - $ - $ -

2 Production plant, manufactured gas $ - $ - $ -

3 Production and gathering plant, natural gas $ - $ - $ -

4 Products extraction plant $ - $ - $ -

5 Underground gas storage plant $ - $ - $ -

6 Other storage plant $ 911,051 $ - $ -

7 Base load LNG terminaling and processing plant $ - $ - $ -

8 Transmission plant $ - $ - $ -

9 Distribution plant $ 37,327,120 $ - $ -

10 General plant $ 4,071,692 $ - $ -

11 Common plant-gas $ - $ - $ -

12 TOTAL $ 42,309,863 $ - $ -

FERC FORM NO. 2 (12-96) Page 336 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report Is: Date of Report Year of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018

DEPRECIATION, DEPLETION, AND AMORTIZATION OF GAS PLANT (ACCOUNTS 403, 404.1, 404.2, 404.3, 405) (EXCEPT AMORTIZATION OF ACQUISTION ADJUSTMENTS) (CONTINUED)

3. If provisions for depreciation were made during the year in addition to depreciation provided by application of reported rates, state in a footnote the amounts and nature of the provisions and the plant items to which related.

4. Add rows as necessary to completely report all data. Number the additional rows in sequence as 2.01, 2.02, 3.01, 3.02, etc.

Section A. Summary of Depreciation, Depletion, and Amortization Charges

Amortization of Amortization of Underground Storage Other Limited-term Amortization of Land and Land Gas Plant Other Gas Plant Total Rights (Account 404.2) (Account 404.3) (Account 405) (b to f) Functional Classification Line (e) (f) (g) (h) (a) No.

$ - $ 1,673,641 $ - $ 1,673,641 Intangible plant 1

$ - $ - $ - $ - Production plant, manufactured gas 2

$ - $ - $ - $ - Production and gathering plant, natural gas 3

$ - $ - $ - $ - Products extraction plant 4

$ - $ - $ - $ - Underground gas storage plant 5

$ - $ - $ - $ 911,051 Other storage plant 6

$ - $ - $ - $ - Base load LNG terminaling and processing plant 7

$ - $ - $ - $ - Transmission plant 8

$ - $ - $ - $ 37,327,120 Distribution plant 9

$ - $ 164,313 $ - $ 4,236,005 General plant 10

$ - $ - $ - $ - Common plant-gas 11

$ - $ 1,837,954 $ - $ 44,147,817 TOTAL 12

FERC FORM NO. 2 (12-96) Page 337 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018

DEPRECIATION, DEPLETION, AND AMORTIZATION OF GAS PLANT (CONTINUED)

Section B. Factors Used in Estimating Depreciation Charges

Depreciation Applied Plant Bases Depreciation Rates Line Functional Classification (thousands) (percent) No. (a) (b) (c)

1 Production and Gathering Plant

2 Offshore

3 Onshore

4 Underground Gas Storage Plant

5 Transmission Plant

6 Offshore

7 Onshore

8 General Plant 72,310 5.47

9 Distribution 1,520,605 2.53

10 Production Plant - Manufactured Gas

11 Other Storage Plant 46,444 1.98

FERC FORM NO. 2 (12-96) Page 338 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 PARTICULARS CONCERNING CERTAIN INCOME DEDUCTIONS AND INTEREST CHARGES ACCOUNTS Report the information specified below, in the order given, for the respective income deduction and interest charges accounts. (a) Miscellaneous Amortization (Account 425)-Describe the nature of items included in this account, the contra account charged, the total of amortization charges for the year, and the period of amortization. (b) Miscellaneous Income Deductions - Report the nature, payee, and amount of other income deductions for the year as required by Accounts 426.1, donations; 426.2, Life Insurance;426.3, Penalties; 426.4, Expenditures for Certain Civic, Political and Related Activities; and 426.5, Other Deductions, of the Uniform System of Accounts. Amounts of less than $250,000 may be grouped by classes within the above accounts. ( c ) Interest on Debt to Associated Companies (Account 430)- for each associated company that incurred interest on debt during the year, indicate the amount and interest rate respectively for (a) advances on notes, (b) advances on open account, ( c) notes payable, (d) accounts payable, and (e) other debt, and total interest. Explain the nature of other debt on which interest was incurred during the year. (d) Other Interest Expense (Account 431) - Report details including the amount and interest rate for other interest charges incurred during the year. Line Item Amount No (a) (b) 1 Account 426.1: DONATIONS 2OTHER $ 5,918,925 3 SUBTOTAL 5,918,925 4 5 Account 426.2: LIFE INSURANCE 6 INSURANCE PREMIUM AMORTIZATION 3,705,406 7 NET GAINS ON RABBI TRUSTS (9,876,284) 8 SUBTOTAL (6,170,878) 9 10 Account 426.3: PENALTIES 11 OTHER 0 12 SUBTOTAL 0 13 14 Account 426.4: CIVIC, POLITICAL, AND RELATED ACTIVITIES 15 COMPANY LABOR 178,227 16 OTHER 957,764 17 SUBTOTAL 1,135,991 18 19 Account 426.5: OTHER DEDUCTIONS 20 UNRL LOSS - GAS DERIVATIVES 0 21 UNRL GAIN - ELEC DERIVATIVES 0 22 OTHER 4,492,323 23 SUBTOTAL 4,492,323 24 25 TOTAL 426 5,376,361 26 Account 431: OTHER INTEREST EXPENSES 27 IOWA RENEWABLE ADVANTAGE PROGRAM 13,307 28 ENERGY EFFICIENCY NEW CONSTRUCTION 19,325 29 CUSTOMER DEPOSITS 214,190 30 REVOLVING LINE OF CREDIT 1,179,512 31 MULTI-VALUE PROJECTS 384,485 32 UNCERTAIN TAX POSITION -STATE (425,827) 33 UNCERTAIN TAX POSITION -FEDERAL (610,889) 34 TAX CORRECTING STATE (30,358) 35 TAX CORRECTING FEDERAL (93,298) 36 INTEREST ON SURRENDER VALUE OF LOANS 220,144 37 MISCELLANEOUS 1,032,798.51 38 SUBTOTAL 1,903,389 39 40 TOTAL 431 $ 1,903,389 41 42 43 44 45 46 47 48 49 50 51

FERC FORM NO. 2 (12-96) Page 340 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 REGULATORY COMMISSION EXPENSES 1. Report below details of regulatory commission expenses incurred during the current year (or in previous years, if being amortized) relating to formal cases before a regulatory body, or cases in which such a body was a party. 2. In column (b) and (c), indicate whether the expenses were assessed by a regulatory body or were otherwise incurred by the utility.

Description Deferred in (Furnish name of regulatory commission Assessed by Expenses Total Account 182.3 or body, the docket or case number, and a Regulatory of Expense at Beginning Line description of the case.) Commission Utility to Date of Year No. (a) (b) (c) (d) (e) 1 SDPUC Assessment 148,958 0 148,958 2 3 IUB/OCA Direct Assessment 500,227 0 500,227 4 5 IUB/OCA Remainder Assessment 2,424,448 0 2,424,448 6 7 FERC Assessment 2,158,612 0 2,158,612 8 9 2014 IL Electric Rate Case 10,071 10,071 19,303 10 11 2015 SD Electric Rate Case 22,701 22,701 57,699 12 13 2015 SD Gas Rate Case 24,788 24,788 61,969 14 15 16 17 18 19 20 21 22 23 24 25 TOTAL $5,232,245 $57,560 $5,289,805 $138,971

FERC FORM NO. 2 (12-96) Page 350

Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo,Da,Yr) Company (2) [ ] A Resubmission End of 2018 REGULATORY COMMISSION EXPENSES (continued) 3. Show in column (k) any expenses incurred in prior years which are being amortized. List in column (a) the period of amortization. 4. Identify separately all annual charge adjustments (ACA). 5. List in column (f), (g), and (h) expenses incurred during year which were charges currently to income, plant, or other accounts. 6. Minor items (less than $250,000) may be grouped. Expenses Incurred During Year Amortized During Year Charged Currently To Deferred in Deferred to Account Contra Account 182.3 Department Account No. Amount 182.3 Account Amount End Of Year Line (f) (g) (h) (i) (j) (k) (l) No. 1 2 3 4 5 6 7 8 186 0 0 928 10,071 9,232 9 10 186 0 0 928 22,701 34,998 11 12 186 1 0 928 24,787 37,182 13 14 15 16 17 18 19 20 21 22 23 24 $1 $0 $57,559 $81,412 25

FERC FORM NO. 2 (12-96) Page 351

Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report Is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Da, Yr) Company (2) [ ] A Resubmission End of 2018 EMPLOYEE PENSIONS AND BENEFITS (Accounts 926) 1. Report below the items contained in Account 926, Employee Pensions and Benefits.

Line Expense Amount No. (a) (b) 1 Pensions - defined benefit plans (2,641,583) 2 Post-retirement benefits other than pensions (PBOP) (633,605) 3 Other (Specify) 4 Health Care Benefits 8,187,124 5 401k Contributions 6,585,854 6 Deferred Compensation 1,220,713 7 Long Term Disability 367,928 8 Dental Care 353,403 9 Employee Benefits administration 97,407 10 General Benefits 15,066 11 Life Insurance 215,914 12 Tuition Reimbursement 44,040 13 Vision Care 43,141 14 FMLA Administration 26,858 15 Employee Family Counseling 12,815 16 Benefits Loading Credit for labor charged to capital and associated companies (6,074,638) 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 TOTAL $ 7,820,437

FERC FORM NO.2 (NEW 12-07) Page 352 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year of Report MidAmerican Energy (1) X An Original (Mo, Day, Yr) Company (2) A Resubmission End of 2018 DISTRIBUTION OF SALARIES AND WAGES Report below the distribution of total salaries and wages for the year. Segregate amounts originally charged to clearing account to Utility Departments, Construction, Plant Removals, and Other Accounts, and enter such amounts in the appropriate lines and columns provided. Salaries and wages billed to the Respondent by an affiliated company must be assigned to the particular operating function(s) relating to the expenses. In determining this segregation of salaries and wages originally charged to clearing accounts, a method of approximation giving substantially correct results may be used. When reporting detail of other acounts, enter as many rows as necessary numbered sequentially starting with 75.01, 75.02, etc. Payroll Billed Direct Payroll by Affiliated Allocation of Payroll Line Classification Distribution Companies Charged to Clearing Acct. Total No (a) (b) (c) (d) (e) 1 ELECTRIC 2 Operation 3 Production $38,482,522 4 Transmission 6,639,911 5 Distribution 24,955,923 6 Customer Accounts 16,751,011 7 Customer Service and Informational 1,715 8 Sales 2,439,635 9 Administrative and General 27,358,217 $1,276,398 10 TOTAL Operation (Enter Total of lines 3 thru 9) $116,628,934 $1,276,398 11 Maintenance 12 Production 20,064,825 13 Transmission 1,165,632 14 Distribution 16,122,139 15 Administrative and General 85,414 16 TOTAL Maintenance (Enter Total of lines 12 thru 15) $37,438,010 17 Total Operation and Maintenance 18 Production (Enter Total of lines 3 and 12) 58,547,347 19 Transmission (Enter Total of lines 4 and 13) 7,805,543 20 Distribution (Enter Total of lines 5 and 14) 41,078,062 21 Customer Accounts (Transcribed fr. line 6) 16,751,011 22 Customer Service and Information(Transcr. fr. line 7) 1,715 23 Sales (Transcribed from line 8) 2,439,635 24 Administrative and General (Total of lines 9 &15) 27,443,631 1,276,398 25 TOTAL Operation and Main(Total of lines 18 thru 24) $154,066,944 $1,276,398 $4,263,742 $159,607,084 26 GAS 27 Operation 28 Production - Manufactured Gas 19,873 29 Production - Nat Gas (Including Exp. and Dev.) 30 Other Gas Supply 1,872,365 31 Storage,LNG Terminaling and Processing 652,189 32 Transmission 33 Distribution 32,265,668 34 Customer Accounts 15,493,662 35 Customer Service and Informational 1,431 36 Sales 700,085 37 Administrative and General 4,941,828 208,315 38 TOTAL Operation (Enter Total of lines 28 thru 37) $55,947,101 $208,315 39 Maintenance 40 Production - Manufactured Gas 41 Production - Natural Gas (Including Exploration and Development) 42 Other Gas Supply 43 Storage,LNG Terminaling and Processing 562,088 44 Transmission 45 Distribution 7,370,363

FERC FORM NO. 2 (REVISED) Page 354

Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year of Report MidAmerican Energy (1) X An Original (Mo, Day, Yr) Company (2) A Resubmission End of 2018 DISTRIBUTION OF SALARIES AND WAGES (Continued) Line Direct Payroll Payroll Billed Allocation of Payroll No Classification Distribution by Affiliated Charged to Clearing Acct. Total Companies (a) (b) (c) (d) (e) 46 Administrative and General 60,986 47 TOTAL Maintenance (Enter Total of lines 40 thru 46) $7,993,437 48 GAS (Continued) 49 Total Operation and Maintenance 50 Production - Manufactured Gas (Total of lines 28 and 40) 19,873 51 Production - Nat Gas (Incl Exp. & (Total of lines 29 and 41) 52 Other Gas Supply (Total of lines 30 and 42) 1,872,365 53 Storage, LNG Terminaling and Pr (Total of lines 31 and 43) 1,214,277 54 Transmission (Total of lines 32 and 44) 55 Distribution (Total of lines 33 and 45) 39,636,031 56 Customer Accounts (Line 34) 15,493,662 57 Customer Services and Informatio(Line 35) 1,431 58 Sales (Line (36) 700,085 59 Administrative and General (Total of lines 37 and 46) 5,002,814 208,315 60 TOTAL Operation and Main(Total of lines 50 thru 59) $63,940,538 $208,315 $1,769,529 $65,918,382 61 Other Utility Departments 62 Operation and Maintenance 63 TOTAL All Utility Departme(Total lines 25, 60, and 62) $218,007,482 $1,484,713 $6,033,271 $225,525,466 64 Utility Plant 65 Construction (By Utility Departments) 66 Electric Plant 59,339,449 1,642,196 60,981,645 67 Gas Plant 16,215,978 448,771 16,664,749 68 Other 69 TOTAL Construction (Total of lines 66 thru 68) $75,555,427 $2,090,967 $77,646,394 70 Plant Removal (By Utility Departments) 71 Electric Plant 4,029,256 4,029,256 72 Gas Plant 1,091,751 1,091,751 73 Other 74 TOTAL Plant Removal (Total of lines 71 thru 73) $5,121,007 $5,121,007 75 Other Accounts (Specify):

75 Other Income Accounts 4,968,127 9,461 4,977,588 75 Other Balance Sheet Accounts 19,803,937 19,803,937 76 TOTAL Other Accounts $24,772,064 $9,461 $24,781,525 77 TOTAL SALARIES AND WAGES $323,455,980 $1,494,174 $8,124,238 $333,074,392

FERC FORM NO. 2 (REVISED) Page 355

Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year of Report MidAmerican Energy (1) [X] An Original (Mo, Day, Yr) Company (2) [ ] A Resubmission End of 2018 CHARGES FOR OUTSIDE PROFESSIONAL AND OTHER CONSULTATIVE SERVICES 1. Report the information specified below for all charges made during the year included in any account (including plant accounts) for outside consultative and other professional services. These services include rate, management, construction, engineering, research, financial, valuation, legal, accounting, purchasing, advertising,labor relations, and public relations, rendered for the respondent under written or oral arrangement, for which aggregate payments were made during the year to any corporation partnership, organization of any kind, or individual (other than for services as an employee or for payments made for medical and related services) amounting to more than $250,000, including payments for legislative services, except those which should be reported in Account 426.4 Expenditures for Certain Civic, Political and Related Activities. (a) Name of person or organization rendering services. (b) Total charges for the year. 2. Sum under a description “Other”, all of the aforementioned services amounting to $250,000 or less. 3. Total under a description “Total”, the total of all of the aforementioned services. 4. Charges for outside professional and other consultative services provided by associated (affiliated) companies should be excluded from this schedule and be reported on Page 358, according to the instructions for that schedule. Utility Codes G-Gas Amount Line Description E-Electric (in dollars) No. (a) Type of Service Account C-Common (c) 1 A AND R LAND SERVICES INC Right of way services 107 E 1,459,656 2 A AND R LAND SERVICES INC Total 1,459,656 3 4 A TEC ENERGY CORPORATION DSM program administration 186 E 3,369,409 5 G 2,383,039 6 908 G 578 7 186 E 74,395 8 908 G 1,089,354 9 908 G 3,991 10 A TEC ENERGY CORPORATION Total 6,920,766 11 12 ABB ENTERPRISE SOFTWARE INC Software solution services 506 C 37,154 13 554 C 4,104 14 921 C 162,045 15 E 31,511 16 560 C 31,511 17 ABB ENTERPRISE SOFTWARE INC Total 266,325 18 19 AIRGAS USA LLC Engineering services 107 E 250,523 20 G13 21 AIRGAS USA LLC Total 250,536 22 23 APPLIED ART AND TECHNOLOGY Marketing and advertising services 426 C 467,518 24 APPLIED ART AND TECHNOLOGY Total 467,518 25 26 ARR ROOFING OF IOWA DBA BOONE BROTHERS ROOFING Roofing services 107 E 1,188 27 586 G 1,372 28 588 E 643,646 29 880 C 20,054 30 935 C 1,079 31 511 E 8,256 32 514 G 593 33 ARR ROOFING OF IOWA DBA BOONE BROTHERS ROOFING Total 676,188 34 35 ASPECT SOFTWARE INC Software services 903 C 16,455 36 108 C (758) 37 921 C 445,040 38 ASPECT SOFTWARE INC Total 460,737 39 40 ASSET FINANCE GROUP INC Computer applications services 165 C 524,700 41 ASSET FINANCE GROUP INC Total 524,700 42 43 BORAL RESOURCES LLC Engineering services 501 C 1,011,699 44 513 C 18,817 45 BORAL RESOURCES LLC Total 1,030,516 46 47 48 49 50

FERC FORM 2 (REVISED) Page 357 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Year of Report MidAmerican Energy (1) [X] An Original Company (2) [ ] A Resubmission End of 2018 CHARGES FOR OUTSIDE PROFESSIONAL AND OTHER CONSULTATIVE SERVICES (continued) 1Report the information specified below for all charges made during the year included in any account (including plant accounts) for outside consultative and other professional services. These services include rate, management, construction, engineering, research, financial, valuation, legal, accounting, purchasing, advertising,labor relations, and public relations, rendered for the respondent under written or oral arrangement, for which aggregate payments were made during the year to any corporation partnership, organization of any kind, or individual (other than for services as an employee or for payments made for medical and related services) amounting to more than $250,000, including payments for legislative services, except those which should be reported in Account 426.4 Expenditures for Certain Civic, Political and Related Activities. (a) Name of person or organization rendering services. (b) Total charges for the year. 2 Sum under a description “Other”, all of the aforementioned services amounting to $250,000 or less. 3 Total under a description “Total”, the total of all of the aforementioned services. 4 Charges for outside professional and other consultative services provided by associated (affiliated) companies should be excluded from this schedule and be reported on Page 358, according to the instructions for that schedule. Utility Codes G-Gas Amount Line Description E-Electric (in dollars) No. (a) Type of Service Account C-Common (c) 51 C W SUTER AND SON INC HVAC services 553 C 214,469 52 511 E 2,754 53 514 E 321,908 54 513 E 2,087 55 562 C 1,364 56 570 C 22,705 57 582 C 294,552 58 592 C 5,980 59 512 E 5,804 60 107 E 5,141 61 C W SUTER AND SON INC Total 876,764 62 63 CENTRIC CONSULTING LLC Consulting services 183 C (14,878) 64 108 C 212,277 65 903 C 302,552 66 CENTRIC CONSULTING LLC Total 499,951 67 68 CLEARESULT Energy efficiency services 186 E 3,495,061 69 G 592,412 70 CLEARESULT Total 4,087,473 71 72 COMPREHENSIVE EMISSION SERVICES INC Electric engineering services 588 C 148,820 73 935 C 98,894 74 513 E 5,600 75 502 E 3,807 76 107 E 203 77 COMPREHENSIVE EMISSION SERVICES INC Total 257,324 78 79 CONTRACT LAND STAFF LLC Right of way services 108 E 600,988 80 CONTRACT LAND STAFF LLC Total 600,988 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100

FERC FORM 2 (REVISED) Page 357-1 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Year of Report MidAmerican Energy (1) [X] An Original Company (2) [ ] A Resubmission End of 2018 CHARGES FOR OUTSIDE PROFESSIONAL AND OTHER CONSULTATIVE SERVICES (continued) 1Report the information specified below for all charges made during the year included in any account (including plant accounts) for outside consultative and other professional services. These services include rate, management, construction, engineering, research, financial, valuation, legal, accounting, purchasing, advertising,labor relations, and public relations, rendered for the respondent under written or oral arrangement, for which aggregate payments were made during the year to any corporation partnership, organization of any kind, or individual (other than for services as an employee or for payments made for medical and related services) amounting to more than $250,000, including payments for legislative services, except those which should be reported in Account 426.4 Expenditures for Certain Civic, Political and Related Activities. (a) Name of person or organization rendering services. (b) Total charges for the year. 2 Sum under a description “Other”, all of the aforementioned services amounting to $250,000 or less. 3 Total under a description “Total”, the total of all of the aforementioned services. 4 Charges for outside professional and other consultative services provided by associated (affiliated) companies should be excluded from this schedule and be reported on Page 358, according to the instructions for that schedule. Utility Codes G-Gas Amount Line Description E-Electric (in dollars) No. (a) Type of Service Account C-Common (c) 101 CONTROL INSTALLATIONS OF IOWA INC Security services 506 E (12) 102 553 E 4,228 103 588 G 2,639 104 880 C 63,957 105 935 C 4,035 106 511 E 3,566 107 562 E 1,585 108 570 G 2,020 109 592 E 183,784 110 163 E 38,307 111 184 E 1,736 112 841 C (5,521) 113 905 C 13,682 114 549 E 4,204 115 552 E 57,327 116 108 C 316,428 117 107 C 4,037 118 108 E 13,755 119 921 C 436 120 CONTROL INSTALLATIONS OF IOWA INC Total 710,193 121 122 CYCLONE SPORTS PROPERTIES Advertising services 186 C 174,607 123 427 E 147,918 124 G 98,612 125 CYCLONE SPORTS PROPERTIES Total 421,137 126 127 D WRIGHT CONSTRUCTION LLC Construction services 588 E 2,404 128 880 E 11,726 129 935 G 2,285 130 183 E 367,496 131 108 C (18,031) 132 D WRIGHT CONSTRUCTION LLC Total 365,880 133 134 DAVIS BROWN KOEHN SHORS AND ROBERTS P C Legal services 921 E 12,594 135 560 C 7,064 136 582 E 4,419 137 183 C 15,338 138 923 C 59,878 139 580 E 4,327 140 500 C 3,741 141 921 G 508 142 107 C 6,809 143 108 C 1,918 144 921 E 198 145 921 E 546,699 146 DAVIS BROWN KOEHN SHORS AND ROBERTS P C Total 663,493 147 148 149 150

FERC FORM 2 (REVISED) Page 357-2 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Year of Report MidAmerican Energy (1) [X] An Original Company (2) [ ] A Resubmission End of 2018 CHARGES FOR OUTSIDE PROFESSIONAL AND OTHER CONSULTATIVE SERVICES (continued) 1Report the information specified below for all charges made during the year included in any account (including plant accounts) for outside consultative and other professional services. These services include rate, management, construction, engineering, research, financial, valuation, legal, accounting, purchasing, advertising,labor relations, and public relations, rendered for the respondent under written or oral arrangement, for which aggregate payments were made during the year to any corporation partnership, organization of any kind, or individual (other than for services as an employee or for payments made for medical and related services) amounting to more than $250,000, including payments for legislative services, except those which should be reported in Account 426.4 Expenditures for Certain Civic, Political and Related Activities. (a) Name of person or organization rendering services. (b) Total charges for the year. 2 Sum under a description “Other”, all of the aforementioned services amounting to $250,000 or less. 3 Total under a description “Total”, the total of all of the aforementioned services. 4 Charges for outside professional and other consultative services provided by associated (affiliated) companies should be excluded from this schedule and be reported on Page 358, according to the instructions for that schedule. Utility Codes G-Gas Amount Line Description E-Electric (in dollars) No. (a) Type of Service Account C-Common (c) 151 DELOITTE AND TOUCHE LLP Audit and tax services 923 C 1,017,900 152 E 13,354 153 G 10,865 154 181 C 129,975 155 186 C 37,615 156 DELOITTE AND TOUCHE LLP Total 1,209,709 157 158 ENERGY GROUP COMPANY INC LIMF Program Management 186 E 590,408 159 G 142,095 160 ENERGY GROUP COMPANY INC Total 732,503 161 162 FLYNN WRIGHT INC Advertising services 184 C 1,340,856 163 909 E 29,461 164 G 98,900 165 593 E 182,671 166 186 C 5,372 167 908 E 2,880 168 427 C 21,825 169 921 G 542 170 930 G 165 171 FLYNN WRIGHT INC Total 1,682,672 172 173 FRANKLIN ENERGY Enery efficiency services 186 E 166,227 174 G 91,042 175 FRANKLIN ENERGY Total 257,269 176 177 GHD SERVICES INC Engineering, architecture, environmental and construction services 506 C 22,267 178 512 C 104,010 179 502 C 6,600 180 500 C 114,582 181 714 C 14,348 182 107 C 2,997 183 108 C 255,376 184 121 E 37,780 185 G 37,690 186 GHD SERVICES INC Total 595,650 187 188 HANSEN COMPANY INC Construction services 108 E 2,856,158 189 HANSEN COMPANY INC Total 2,856,158 190 191 HAYES MECHANICAL Mechanical services 511 C 130 192 514 C 371,144 193 512 C 33,146 194 500 C 10 195 107 E 46,229 196 HAYES MECHANICAL Total 450,659 197 198 199 200

FERC FORM 2 (REVISED) Page 357-3 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Year of Report MidAmerican Energy (1) [X] An Original Company (2) [ ] A Resubmission End of 2018 CHARGES FOR OUTSIDE PROFESSIONAL AND OTHER CONSULTATIVE SERVICES (continued) 1Report the information specified below for all charges made during the year included in any account (including plant accounts) for outside consultative and other professional services. These services include rate, management, construction, engineering, research, financial, valuation, legal, accounting, purchasing, advertising,labor relations, and public relations, rendered for the respondent under written or oral arrangement, for which aggregate payments were made during the year to any corporation partnership, organization of any kind, or individual (other than for services as an employee or for payments made for medical and related services) amounting to more than $250,000, including payments for legislative services, except those which should be reported in Account 426.4 Expenditures for Certain Civic, Political and Related Activities. (a) Name of person or organization rendering services. (b) Total charges for the year. 2 Sum under a description “Other”, all of the aforementioned services amounting to $250,000 or less. 3 Total under a description “Total”, the total of all of the aforementioned services. 4 Charges for outside professional and other consultative services provided by associated (affiliated) companies should be excluded from this schedule and be reported on Page 358, according to the instructions for that schedule. Utility Codes G-Gas Amount Line Description E-Electric (in dollars) No. (a) Type of Service Account C-Common (c) 201 HURON CONSULTING SERVICES LLC Consulting services 108 C 1,540,808 202 HURON CONSULTING SERVICES LLC Total 1,540,808 203 204 IBM CORPORATION Computer applications services 165 C 969,873 205 921 C 2,499 206 IBM CORPORATION Total 972,372 207 208 INDEX AR SOLUTIONS Advertising services 108 G 947,000 209 INDEX AR SOLUTIONS Total 947,000 210 211 INTERGRAPH CORPORATION Software licensing and implementation services for GIS system 165 C 534,893 212 921 C 3,465 213 INTERGRAPH CORPORATION Total 538,358 214 215 IOWA ONE CALL Construction services 584 C 156,333 216 874 C 167,040 217 107 E 12,246 218 107 G 14,276 219 IOWA ONE CALL Total 349,895 220 221 IOWA UTILITY ASSOCIATION Membership dues 912 G 51,140 222 186 C 525,730 223 427 E 76,265 224 IOWA UTILITY ASSOCIATION Total 653,135 225 226 JENSEN BUILDER LTD Contractor services 108 E 3,732 227 107 E 352,057 228 JENSEN BUILDER LTD Total 355,789 229 230 NEXANT INC Energy Efficiency design services 186 E 3,914,272 231 G 687,040 232 NEXANT INC Total 4,601,312 233 234 OPN ARCHITECTS Architecture services 108 E 574,522 235 186 E 2,725 236 G 950 237 OPN ARCHITECTS Total 578,197 238 239 ORACLE AMERICA INC Computer applications services 165 C 111,712 240 186 E 1,363,837 241 G 415,959 242 908 G 1,500 243 ORACLE AMERICA INC Total 1,893,008 244 245 246 247 248 249 250

FERC FORM 2 (REVISED) Page 357-4 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Year of Report MidAmerican Energy (1) [X] An Original Company (2) [ ] A Resubmission End of 2018 CHARGES FOR OUTSIDE PROFESSIONAL AND OTHER CONSULTATIVE SERVICES (continued) 1Report the information specified below for all charges made during the year included in any account (including plant accounts) for outside consultative and other professional services. These services include rate, management, construction, engineering, research, financial, valuation, legal, accounting, purchasing, advertising,labor relations, and public relations, rendered for the respondent under written or oral arrangement, for which aggregate payments were made during the year to any corporation partnership, organization of any kind, or individual (other than for services as an employee or for payments made for medical and related services) amounting to more than $250,000, including payments for legislative services, except those which should be reported in Account 426.4 Expenditures for Certain Civic, Political and Related Activities. (a) Name of person or organization rendering services. (b) Total charges for the year. 2 Sum under a description “Other”, all of the aforementioned services amounting to $250,000 or less. 3 Total under a description “Total”, the total of all of the aforementioned services. 4 Charges for outside professional and other consultative services provided by associated (affiliated) companies should be excluded from this schedule and be reported on Page 358, according to the instructions for that schedule. Utility Codes G-Gas Amount Line Description E-Electric (in dollars) No. (a) Type of Service Account C-Common (c) 251 PER MAR SECURITY SERVICES Security services 506 C 968 252 588 E 13,860 253 880 G 13,504 254 935 C 555 255 562 E 40,591 256 570 E 8,314 257 582 E 7,699 258 512 E 2,465 259 878 G 101 260 107 C 3,838 261 108 C 8,750 262 921 C 524,567 263 E 36,282 264 108 C 968 265 PER MAR SECURITY SERVICES Total 662,462 266 267 SCHNEIDER ELECTRIC SOFTWARE CANADA INC Software services 108 C 335,343 268 SCHNEIDER ELECTRIC SOFTWARE CANADA INC Total 335,343 269 270 SHI INTERNATIONAL CORP Software services 588 C20 271 165 C 5,200 272 549 C 432 273 925 C 2,330 274 926 C 11,367 275 108 C 348 276 921 C 5,325 277 E 649 278 921 E 591 279 921 C 6,793 280 107 C 278,242 281 SHI INTERNATIONAL CORP Total 311,297 282 283 STANTEC CONSULTING SERVICES INC Consulting services 511 C 73,388 284 107 E 615,799 285 STANTEC CONSULTING SERVICES INC Total 689,187 286 287 STRATEGIC ELEMENTS LLC Consulting services 427 C 544,675 288 930 C 30,000 289 STRATEGIC ELEMENTS LLC Total 574,675 290 291 TERRACON CONSULTANTS INC Engineer consulting services 501 C 9,657 292 502 C 11,400 293 108 E 34,290 294 108 E 292,520 295 108 C 135,110 296 TERRACON CONSULTANTS INC Total 482,977 297 298 299 300

FERC FORM 2 (REVISED) Page 357-5 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Year of Report MidAmerican Energy (1) [X] An Original Company (2) [ ] A Resubmission End of 2018 CHARGES FOR OUTSIDE PROFESSIONAL AND OTHER CONSULTATIVE SERVICES (continued) 1Report the information specified below for all charges made during the year included in any account (including plant accounts) for outside consultative and other professional services. These services include rate, management, construction, engineering, research, financial, valuation, legal, accounting, purchasing, advertising,labor relations, and public relations, rendered for the respondent under written or oral arrangement, for which aggregate payments were made during the year to any corporation partnership, organization of any kind, or individual (other than for services as an employee or for payments made for medical and related services) amounting to more than $250,000, including payments for legislative services, except those which should be reported in Account 426.4 Expenditures for Certain Civic, Political and Related Activities. (a) Name of person or organization rendering services. (b) Total charges for the year. 2 Sum under a description “Other”, all of the aforementioned services amounting to $250,000 or less. 3 Total under a description “Total”, the total of all of the aforementioned services. 4 Charges for outside professional and other consultative services provided by associated (affiliated) companies should be excluded from this schedule and be reported on Page 358, according to the instructions for that schedule. Utility Codes G-Gas Amount Line Description E-Electric (in dollars) No. (a) Type of Service Account C-Common (c) Consulting, engineering, program management, construction 301 TETRA TECH MA INC 186 E 528,363 management and technical services 302 G 107,120 303 TETRA TECH MA INC Total 635,483 304 305 TRI STATE FIRE CONTROL INC Maintenance services 588 E 495 306 880 G 6,936 307 935 C 305,653 308 511 E 382 309 514 E 4,045 310 562 E 6,466 311 582 E76 312 163 E 8,407 313 184 E63 314 841 G 21,509 315 905 C 14,906 316 549 E 8,230 317 878 G 137 318 892 G 506 319 889 G 416 320 108 C 1,662 321 844 G 1,284 322 TRI STATE FIRE CONTROL INC Total 381,173 323 324 TROUTMAN SANDERS LLP Legal services 107 C 8,877 325 108 C 289,981 326 TROUTMAN SANDERS LLP Total 298,858 327 328 VIETH CONSTRUCTION CORP Construction services 108 E 372,250 329 VIETH CONSTRUCTION CORP Total 372,250 330 331 WEIDT GROUP INC Construction services 186 E 2,004,940 332 G 459,933 333 WEIDT GROUP INC Total 2,464,873 334 335 WESTERN ECOSYSTEMS TECHNOLOGY INC Environmental services 107 G 5,566 336 108 G 2,541,553 337 WESTERN ECOSYSTEMS TECHNOLOGY INC Total 2,547,119 338 339 WISCONSIN ENERGY CONSERVATION CORP Advertising services 186 E 382,072 340 WISCONSIN ENERGY CONSERVATION CORP Total 382,072 341 342 343 344 345 346 347 348 349 350

FERC FORM 2 (REVISED) Page 357-6 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Year of Report MidAmerican Energy (1) [X] An Original Company (2) [ ] A Resubmission End of 2018 CHARGES FOR OUTSIDE PROFESSIONAL AND OTHER CONSULTATIVE SERVICES (continued) 1Report the information specified below for all charges made during the year included in any account (including plant accounts) for outside consultative and other professional services. These services include rate, management, construction, engineering, research, financial, valuation, legal, accounting, purchasing, advertising,labor relations, and public relations, rendered for the respondent under written or oral arrangement, for which aggregate payments were made during the year to any corporation partnership, organization of any kind, or individual (other than for services as an employee or for payments made for medical and related services) amounting to more than $250,000, including payments for legislative services, except those which should be reported in Account 426.4 Expenditures for Certain Civic, Political and Related Activities. (a) Name of person or organization rendering services. (b) Total charges for the year. 2 Sum under a description “Other”, all of the aforementioned services amounting to $250,000 or less. 3 Total under a description “Total”, the total of all of the aforementioned services. 4 Charges for outside professional and other consultative services provided by associated (affiliated) companies should be excluded from this schedule and be reported on Page 358, according to the instructions for that schedule. Utility Codes G-Gas Amount Line Description E-Electric (in dollars) No. (a) Type of Service Account C-Common (c) 351 WORKSPACE INC Office Equipment and maintenance 921 E 1,970 352 586 E 1,814 353 588 G13 354 935 C 2,460 355 514 E 375 356 905 G 440 357 552 E 396 358 108 E 431,095 359 107 C 91,869 360 WORKSPACE INC Total 530,432 361 362 YOH SERVICES LLC Professional staffing services 506 C 165,202 363 880 G 5,707 364 903 G 79,705 365 512 E 67,368 366 580 G 314,052 367 500 C 7,706 368 870 G 305,934 369 874 G 344,056 370 926 C 14,316 371 901 G 5,822 372 510 C (12,726) 373 546 E 42,356 374 108 C 793,709 375 E 204,170 376 921 C 157,050 377 107 C 5,280 378 108 C 274,371 379 E 156,192 380 921 C 16,768 381 921 C 36,786 382 G 794,616 383 107 C 31,379 384 107 C 23,356 385 108 C 623,032 386 109 C 12,189 387 922 C 217,536 388 922 C 51,385 389 YOH SERVICES LLC Total 4,737,317 390 391 392 393 394 395 396 397 398 399 Other items < $250,000 497,768 400 Total $ 56,657,925

FERC FORM 2 (REVISED) Page 357-7 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report Is: Date of Report Year of Report MidAmerican Energy Company (1) [X] An Original (Mo, Da, Yr) Company (2) [ ] A Resubmission End of 2018 Transactions with Associated (Affiliated) Companies 1. Report below the information called for concerning all goods or services received from or provided to associated (affiliated) companies amount to more than $250,000. 2. Sum under a description "Other", all of the aforementioned goods and services amounting to $250,000 or less. 3. Total under a description Total", the total of all of the aforementioned goods and services. 4. Where amounts billed to or received from the associated (affiliated) company are based on an allocation process, explain in a footnote the basis of the allocation. Line Account(s) Amount No. Description of the Good or Service Name of Associated/Affiliated Company Charged or Charged or Credited Credited (a) (b) (c) (d) 1 Goods or Services Provided by Affiliated Company 2 Coal transportation BNSF Railway Company Various 64,485,027 3 Relocation moving expenses HomeServices Relocation, LLC Various 497,769 4 Intercompany administrative services Berkshire Hathaway Energy Company Various 10,292,555 5 Intercompany administrative services PacifiCorp Various 485,465 6 Transport commodity & Reservation charges Northern Natural Gas Various 48,956,923 7 Intercompany administrative services MHC, Inc Various 919,206 8 Title Services Iowa Title Company Various 353,907 9 Equipment Repairs Racom Corporation Various 2,029,745 10 11 12 13 14 15 16 17 18 Total 128,020,597 19 Goods or Services Provided for Affiliated Company 20 Administrative costs Altalink Various 487,076 21 Administrative costs BHE Geothermal, LLC Various 2,079,713 22 Administrative costs Dakota Dunes Development Company Various 680,962 23 Administrative costs HomeServices Company Various 2,531,044 24 Administrative costs Kern River Various 1,507,858 25 Administrative costs MidAmerican Construction Services Various 2,589,533 26 Administrative costs Berkshire Hathaway Energy Company Various 12,854,411 27 Administrative costs MidAmerican Energy Services Various 3,849,376 28 Administrative costs Northern Natural Gas Various 7,435,283 29 Administrative costs PacifiCorp Various 4,474,034 30 Administrative costs BHE Renewables, LLC Various 4,119,462 31 Administrative costs NV Energy Various 920,506 32 Administrative costs Nevada Power Company Various 1,016,649 33 Administrative costs Northern Powergrid Various 839,862 34 Administrative costs Sierra Pacific Power Various 568,129 35 Administrative costs MHC, Inc. Various 2,555,388 36 Administrative costs Walnut Ridge Wind, LLC Various 273,815 37 38 39 40 41 42 43 44 Total 48,783,100

FERC FORM NO.2 (NEW 12-07) Page 358 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Page 358 Footnotes: Line 2, column c: Accounts charged or credited for BNSF Railway Company: 107.7, 107.8, 184, 236, 252, 253, 501, 567, 589, 881

Line 3, column c: Accounts charged or credited for HomeServices Relocation, LLC: 500, 553, 560, 580, 593, 870, 921, 925

Line 4, column c: Accounts charged or credited for Berkshire Hathaway Energy Company: 107,165, 181, 186, 234, 242, 408, 421, 426.1, 426.4, 426.5, 921, 923, 930.2

Line 5, column c: Accounts charged or credited for PacifiCorp: 107, 500, 502, 510, 923

Line 6, column c: Accounts charged or credited for Northern Natural Gas: 107, 234, 252, 253, 843, 891

Line 7, column c: Accounts charged or credited for MHC, Inc.: 426.2, 426.5, 546, 560, 912, 920, 921, 923, 926, 930.2, 931

Line 8, column c: Accounts charged or credited for Iowa Title Company: 107.4

Line 9, column c: Accounts charged or credited for Racom Corporation: 107.6, 921.2

Line 20, column c: Accounts charged or credited for Altalink: 426, 426.1, 920, 921, 923, 924, 925, 926, 930.2, 931

Line 21, column c: Accounts charged or credited for BHE Geothermal, LLC: 426.1, 426.4, 426.5, 500, 506, 920, 921, 923, 924, 925, 926, 930.2, 931

Line 22, column c: Accounts charged or credited for Dakota Dunes Development Company: 417, 426, 920, 921, 923, 926, 935

Line 23, column c: Accounts charged or credited for HomeServices Company: 426.1, 426.4, 920, 921, 923, 924, 925, 926, 930.2, 931

Line 24, column c: Accounts charged or credited for Kern River: 426.1, 426.4, 426.5, 920, 921, 923, 924, 925, 926, 930.2, 931

Line 25, column c: Accounts charged or credited for MidAmerican Construction Services: 417, 426.1, 426.4, 426.5, 920, 921, 923, 924, 925, 926, 930.2, 931

Line 26, column c: Accounts charged or credited for Berkshire Hathaway Energy Company: 184, 426, 426.1, 426.4, 426.5, 920, 921, 923, 924, 925, 926, 930.2, 931, 935

Line 27, column c: Accounts charged or credited for MidAmerican Energy Services: 417, 426.1, 426.4, 426.5, 903, 912, 920, 921, 923, 924, 925, 926, 930.2, 931

Line 28, column c: Accounts charged or credited for Northern Natural Gas: 426.1, 426.4, 426.5, 870, 920, 921, 923, 924 ,925, 926, 930.2, 931

Line 29, column c: Accounts charged or credited for PacifiCorp: 426.1, 426.4, 916, 920, 921, 923, 924, 925, 926, 930.2, 931

Line 30, column c: Accounts charged or credited for BHE Renewables, LLC: 426, 426,1, 426.4, 426.5, 500, 546, 560, 903, 920, 921, 923, 924, 925, 926, 930.2, 931

Line 31, column c: Accounts charged or credited for NV Energy: 426.1, 426.4, 580, 916, 920, 921, 923, 924, 925, 926, 930.2, 931

Line 32, column c: Accounts charged or credited for Nevada Power Company: 426.1, 426.4, 920, 921, 924, 925, 926, 930.2, 931

Line 33, column c: Accounts charged or credited for Northern Powergrid: 426.1, 920, 921, 923, 924, 925, 926, 930.2, 931

Line 34, column c: Accounts charged or credited for Sierra Pacific Power: 426.1, 426.4, 920, 921, 924, 925, 926, 930.2, 931

FERC FORM NO.2 (NEW 12-07) Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Page 358 Footnotes (Continued):

Line 35, column c: Accounts charged or credited for MHC, Inc.: 124, 184, 228.3, 426.2, 920, 921, 923, 926, 930.2, 931

Line 36, column c: Accounts charged or credited for Walnut Ridge Wind, LLC.: 546, 870, 920, 921, 926, 931

FERC FORM NO.2 (NEW 12-07) Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Amounts may include “convenience” payments made to vendors by one entity on behalf of, and charged to, other entities within the Berkshire Hathaway Energy Company group. Examples of such convenience payments include industry association dues, software license costs, property insurance, leadership conference costs, etc. Such affiliate charges reflect the ability to obtain price discounts as a result of larger purchasing power and do not constitute “services” as required by this page. However, due to the difficulty in identifying and quantifying such payments, they have not been excluded from the amounts being reported.

Amounts which are chargeable to or from another affiliate are assigned first by coding to the specific affiliate. These charges were based on actual labor, benefits and operational costs incurred. Amounts not directly assignable to an individual affiliate, such as work performed where multiple affiliates benefit, are assigned on the basis of allocations, as described below:

Allocator Description Labor and An equal weighting of each company's labor and assets expressed as a Assets percentage of the whole ((labor % + assets %) ÷ 2) determines the portion assigned to each company. Labor is 12 months ended through December of the prior year. Assets are total assets at December 31 of the prior year. Eight combinations of this allocator are used for allocating services that benefit different companies within the holding company organization. Legislative The Legislative and Regulatory allocation is used to allocate costs incurred by and the holding company’s Legislative & Regulatory groups. The Legislative & Regulatory Regulatory groups work on a variety of legislative and regulatory subject matter for select group of companies within the holding company organization. The Legislative and Regulatory allocation percentages are based on the Legislative & Regulatory groups’ estimation of the time and resources that are being spent on these selected companies. Information Allocates costs related to shared information technology infrastructure owned by Technology the affiliate to other benefited affiliates based on an aggregation of various Infrastructure measures of usage of such infrastructure including storage capacity utilized, number of servers utilized, server processing times, etc. Employee This allocator distributes costs to benefited affiliates based on employee counts Count at such affiliates as of the prior year-end. Oracle Users This allocator distributes costs of Oracle software and services based on the number of employees within each affiliate using such software and services. Processes This allocator distributes costs of electronic data interchange software and services based on the process count within each affiliate using such software or services. Plant This allocator distributes costs of managing the corporate insurance function based on assets for each affiliate. Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Da, Yr) Company (2) [ ] A Resubmission End of 2018 GAS STORAGE PROJECTS 1. Report injections and withdrawals of gas for all storage projects used by respondent Gas Gas Belonging to Belonging to Total Respondent Others Amount LineItem (Dth) (Dth) (Dth) No. (a) (b) (c) (d) STORAGE OPERATIONS (in Dth) 1 Gas Delivered to Storage 2 January - - 3 February - - 4 March 139,509 139,509 5 April 173,142 173,142 6 May 1,643,804 1,643,804 7 June 2,226,591 2,226,591 8 July 2,518,932 2,518,932 9 August 3,304,408 3,304,408 10 September 3,811,705 3,811,705 11 October 4,510,926 4,510,926 12 November 25,929 25,929 13 December - - 14 TOTAL (Total of lines 2 thru 13) 18,354,946 - 18,354,946 15 Gas Withdrawn from Storage 16 January 5,473,610 5,473,610 17 February 4,453,902 4,453,902 18 March 2,105,405 2,105,405 19 April 1,023,660 1,023,660 20 May 858 858 21 June 25,449 25,449 22 July 31,251 31,251 23 August 29,336 29,336 24 September 14,974 14,974 25 October - - 26 November 1,314,623 1,314,623 27 December 3,846,849 3,846,849 28 TOTAL (Total of lines 16 thru 27) 18,319,917 - 18,319,917

FERC FORM NO.2 (12-96) Page 512 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Da, Yr) Company (2) [ ] A Resubmission End of 2018 GAS STORAGE PROJECTS (continued) 1. On line 4, enter the total storage capacity certified by FERC. 2. Report total amount in Dth or other unit, as applicable on lines 2, 3, 4, 7. If quantity is converted from Mcf to Dth, provide conversion factor in a footnote. Total Line Item Amount No. (a) (b) Storage Operations 1 Top or Working Gas End of Year 14,265,076 2 Cushion Gas (Including Native Gas) - 3 Total Gas in Reservoir (Total of line 1 and 2) 14,265,076 4 Certificated Storage Capacity 19,666,141 5 Number of Injection -- Withdrawal Wells N/A 6 Number of Observation Wells N/A 7 Maximum Day's Withdrawal from Storage 376,136 8 Date of Maximum Days' Withdrawal 1/30/2019 9 LNG Terminal Companies (In Dth) 10 Number of Tanks 11 Capacity of Tanks 12 LNG Volumes 13 Received at "Ship Rail" 14 Transferred to Tanks 15 Withdrawn from Tanks 16 "Boil Off" Vaporization Loss

Notes: Lines 4 and 7 reported in dekatherms (Dth). LNG data included in line 4 is Dth calculated as Mcf multiplied by assumed Btu of of 1.030 and represents certificated capacity. LNG data included in line 7 is Dth vaporized plus boil-off. Lines 4 and 7 pipeline storage data represent volumes at MidAmerican Energy city-gate.

FERC FORM NO.2 (12-96) Page 513 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report Is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Da, Yr) Company (2) [ ] A Resubmission End of 2018 AUXILIARY PEAKING FACILITIES 1. Report below auxiliary facilities of the respondent for meeting seasonal peak demands on the respondent's system, such as underground storage projects, liquefied petroleum gas installations, gas liquefaction plants, oil gas sets, etc. 2. For column (c), for underground storage projects, report the delivery capacity on February 1 of the heating season overlapping the year-end for which this report is submitted. For other facilities, report the rated maximum daily delivery capacities. 3. For column (d), include or exclude (as appropriate) the cost of any plant used jointly with another facility on the basis of predominant use, unless the auxiliary peaking facility is a separate plant as contemplated by general instruction 12 of the Uniform System of Accounts. Was Facility Operated Maximum Daily Cost on Day of Highest Delivery of Transmission Peak Type of Capacity of Facility Facility Delivery? (2) Line Location of Facility Facility Dth (1) (In dollars) Yes No No. (a) (b) (c) (d) (e) (f) 1 Waterloo, IA LNG 30,900 $22,409,475 X 2 Des Moines, IA LNG 43,260 13,696,095 X 3 Bettendorf, IA LNG 49,440 10,550,023 X 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

Notes: (1) Planned daily output. (2) Data reflects vaporization during 2018-2019 heating season. Does not include boil-off. Day of highest delivery represents date of highest system throughput.

FERC FORM NO.2 (12-96) Page 519 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year/Period of Report MidAmerican Energy (1) [X] An Original (Mo, Da, Yr) Company (2) [ ] A Resubmission End of 2018 GAS ACCOUNT - NATURAL GAS 1. The purpose of this schedule is to account for the quantity of natural gas received and delivered by the respondent. 2. Natural gas means either natural gas unmixed or any mixture of natural and manufactured gas. 3. Enter in column (c) the year to date Dth as reported in the schedules indicated for the items of receipts and deliveries. 4. Enter in column (d) the respective quarter’s Dth as reported in the schedules indicated for the items of receipts and deliveries. 5. Indicate in a footnote the quantities of bundled sales and transportation gas and specify the line on which such quantities are listed. 6. If the respondent operates two or more systems which are not interconnected, submit separate pages for this purpose. 7. Indicate by footnote the quantities of gas not subject to Commission regulation which did not incur FERC regulatory costs by showing (1) the local distribution volumes another jurisdictional pipeline delivered to the local distribution company portion of the reporting pipeline (2) the quantities that the reporting pipeline transported or sold through its local distribution facilities or intrastate facilities and which the reporting pipeline received through gathering facilities or intrastate facilities, but not through any of the interstate portion of the reporting pipeline, and (3) the gathering line quantities that were not destined for interstate market or that were not transported through any interstate portion of the reporting pipeline. 8. Indicate in a footnote the specific gas purchase expense account(s) and related to which the aggregate volumes reported on line No. 3 relate. 9. Indicate in a footnote (1) the system supply quantities of gas that are stored by the reporting pipeline, during the reporting year and also reported as sales,transportation and compression volumes by the reporting pipeline during the same reporting year, (2) the system support quantities of gas that are stored by the reporting pipeline during the reporting year which the reporting pipeline intends to sell or transport in a future reporting year, and (3) contract storage quantities. 10. Also indicate the volumes of pipeline production field sales that are included in both the company's total sales figure and the company's total transportation figure. Add additional information as necessary to the footnotes. Current Three Ref. Page No. of Total Amount Months (FERC Form Nos. of Dth Ended Amount of Dth Line Item 2/2-A) Year to Date Quarter Only No. (a) (b) (c) (d) 1 Name of System: 2 GAS RECEIVED 3 Gas Purchased (Accounts 800-805) 88,987,762 4 Gas of Others Received for Gathering (Account 489.1) 303 5 Gas of Others Received for Transmission (Account 489.2) 305 6 Gas of Others Received for Distribution (Account 489.3) 301 102,198,254 7 Gas of Other Received for Contract Storage (Account 489.4) 307 8 Exchanged Gas Received from Others (Account 806) 328 9 Gas Received as Imbalances (Account 806) 328 10 Receipts of Respondent's Gas Transported by Others (Account 858) 332 11 Other Gas Withdrawn from Storage (Explain) 18,319,917 12 Gas Received from Shippers as Compressor Station Fuel 13 Gas Received from Shippers as Lost and Unaccounted For 14 Other Receipts (Specify) Sales for Resale 39,266,687 15 Total Receipts (Total of lines 3 thr 14.) 248,772,620 16 GAS DELIVERED 17 Gas Sales (Accounts 480-484) 126,847,435 18 Deliveries of Gas Gathered for Others (Account 489.1) 303 19 Deliveries of Gas Transported for Others (Account 489.2) 305 20 Deliveries of Gas Distributed for Others (Account 489.3) 301 101,621,809 21 Deliveries of Contract Storage Gas (Account 489.4) 307 22 Exchange Gas Delivered to Others (Account 806) 328 23 Gas Delivered as Imbalances (Account 806) 328 24 Deliveries of Gas to Others for Transportation (Account 858) 332 25 Other Gas Delivered to Storage (Explain) 18,354,946 26 Gas Used for Compressor Station Fuel 509 27 Other Deliveries (Specify) Company Use 104,903 28 Total Deliveries (Total of lines 17 thru 27) 246,929,093 29 GAS UNACCOUNTED FOR 30 Production System Losses 31 Gathering System Losses 32 Transmission System Losses 33 Distribution System Losses 1,843,527 34 Storage System Losses 35 Other Losses (Specify) 36 Total Unaccounted for (Total of lines 30 thru 35) 1,843,527 37 Total Deliveries & Unaccounted For (Total of lines 28 and 36) 248,772,620

FERC FORM NO.2 (REV 01-11) Page 520 Filed with the Iowa Utilities Board on May 30, 2019, M-0156

Name of Respondent This Report is: Date of Report Year of Report MidAmerican Energy (1) X An Original (Mo, Day, Yr) Company (2) A resubmission End of 2018 SYSTEM MAPS

1. Furnish five copies of a system map (one with each filed copy of this (g) Location of compressor stations. report) of the facilities operated by the respondent for the production, (h) Normal direction of gas flow (indicated by arrows) gathering, transportation, and sale of natural gas. New maps need not be (i) Size of pipe. furnished if no important change has occurred in the facilities operated by the (j) Location of products extraction plants, stabilization plants, respondent since the date of the maps furnished with a previous year's purification plants, recycling areas, etc. annual report. If, however, maps are not furnished for this reason, reference (k) Principal communities receiving service through the should be made in the space below to the year's annual report with which the respondent's pipeline. maps were furnished. 3. In addition, show on each map: graphic scale of the map; date of the 2. Indicate the following information on the maps: facts the map purports to show; a legend giving all symbols and abbreviations (a) Transmission lines. used; designations of facilities leased to or from another company, giving (b) Incremental facilities name of such other company. (c) Location of gathering areas 4. Maps not larger than 24 inches square are desired. If necessary, (d) Location of zones and rate areas however, submit larger maps to show essential information. Fold the maps (e) Location of storage fields to a size not larger then this report. Bind the maps to the report. (f) Location of natural gas fields.

See the attached copy of the system map.

FERC FORM NO. 2 (12-96) Page 522 Filed with the Iowa Utilities Board on May 30, 2019, M-0156 INDEX

Accrued and prepaid taxes 262-263 Accumulated provision for depreciation of gas utility plant 219 utility plant (summary) 200-201 Advance to associated companies 222 Associated companies advances from 256 advances to 222-223 control over respondent 102 corporations controlled by respondent 103 investment in 222-223 service contracts charges 357 Attestation 1 Balance Sheet, comparative 110-113 Bonds 256-257 Capital Stock 250-251 discount 254 expense 254 premiums 252 reacquired 251 subscribed 252 Cash flows, statement of 120-121 Changes -- important during the year 108 Compressor Stations 508-509 Construction overhead procedures, general description of 218 work in progress -- other utility departments 200-201 Contracts, service charges 357 Control corporations controlled by respondent 103 over respondent 102 security holders and voting powers 107 CPA Certification, this report form i Current and accrued liabilities, miscellaneous 268 Deferred credits, other 269 debits, miscellaneous 233 income taxes, accumulated 234-235 income taxes, accumulated-other property 274-275 income taxes, accumulated-other 276-277 regulatory expenses 350-351 Definitions, this report form iv Depletion amortization and depreciation of gas plant 336-338 and amortization of producing natural gas land and land rights 336-338 Depreciation gas plant 336-338 gas plant in service 219 Discount on Capital Stock 254 Filed with the Iowa Utilities Board on May 30, 2019, M-0156 Dividend appropriations 118-119 Earnings, retained 118-119 Exchange and imbalance transactions 328 Expenses, gas operation and maintenance 320-325 Extraordinary property losses 230 Filing Requirements, this report form i-iii Footnote Data 551-552 Gas account -- natural 520 Gas exchanged, natural 328 received 328 stored underground 220 used in utility operations, credit 331 plant in service 204-209 Gathering revenues 302-303 General description of construction overhead procedures 218 General information 101 Income deductions -- details 256-259, 340 statement of, for year 114-116 Installments received on capital stock 252 Interest on debt to associated companies 340 on long-term from investment, advances, etc. 256-257 Instructions for filing the FERC Form No. 2 i-iii Investment in associated companies 222-223 other 222-223 subsidiary companies 224-225 securities disposed of during year 222-223 temporary cash 222-223 Law, excerpts applicable to this report form iv List of Schedules, this report form 2-3 Legal proceedings during year 108 Long-term debt 256-257 assumed during year 255 retained during year 255 Management and engineering contracts 357 Map, system 522 Miscellaneous general expense 335 Notes Payable, advances from associated companies 256-257 to balance sheet 122 to financial statement 122 to statement of income for the year 122 Operating expenses -- gas 317-325 revenues -- gas 300-301 Other donations received from stockholders 253 Filed with the Iowa Utilities Board on May 30, 2019, M-0156 gains on resale or cancellation of reacquired capital stock 253 miscellaneous paid-in capital 253 other supplies expense 334 paid-in capital 253 reduction in par or stated value of capital stock 253 regulatory assets 232 regulatory liabilities 278 Peak deliveries, transmission system, 518 Peaking facilities, auxiliary 519 Plant -- gas construction work in progress 216 held for future use 214 leased from others 212 leased to others 213 Plant --Utility accumulated provisions (summary) 200-201 leased to others, income from 213 Premium on capital stock 252 Prepaid taxed 262-263 Prepayments 230 Professional services, charges for 357 Property losses, extraordinary 230 Reacquired capital stock 250-251 long-term debt 256-257 Receivers’ certificate 256-257 Reconciliation of reported net income with taxable income from Federal income taxes 261 Regulatory commission expenses 350-351 Regulatory commission expenses -- deferred 232 Retained earnings appropriated 118-119 statement of 118-119 unappropriated 118-119 Revenues from storing gas of others 306-307 from transportation of gas through gathering facilities 302-303 from transportation of gas through transmission facilities 304-305 gas operating 300 Salaries and wages, distribution of 354-355 Sales 300-301 Securities disposed of during year 222-223 holders and voting powers 107 investment in associated companies 222-223 investment, others 222-223 issued or assumed during year 255 refunded or retired during year 255 registered on a national exchange 250-251, Filed with the Iowa Utilities Board on May 30, 2019, M-0156 256-257 Stock liability for conversion 252 Storage of natural gas, underground 512-513 revenues 306-307 Taxes accrued and prepaid 262-263 charged during the year 262-263 on income, deferred -- accumulated 222-223, 234-235 reconciliation of net income for 261 Transmission and compression of gas by others 332 lines 514 revenues 304-305 system peak deliveries 518 Unamortized debt discount and expense 258-259 loss and gain on reacquired debt 260 premium on debt 258-259 Underground storage of natural gas, expense, operating data, plant 512-513 Unrecovered plant and regulatory study costs 230