The following tables provide additional information about the Registrants' Consolidated Statements of Operations for the three and nine months ended September 30, 2011 and 2010:


Three Months Ended September 30, 2011	Exelon		Generation		ComEd		PECO
Depreciation, amortization and accretion
Property, plant and equipment	$	319	$	139	$	125	$	48
Regulatory assets		13		0		10		3
Nuclear fuel (a)		200		200		0		0
Asset retirement obligation accretion (b)		56		56		0		0

Total depreciation, amortization and accretion	$	588	$	395	$	135	$	51

Nine Months Ended September 30, 2011	Exelon		Generation		ComEd		PECO
Depreciation, amortization and accretion
Property, plant and equipment	$	947	$	416	$	374	$	141
Regulatory assets		40		0		31		9
Nuclear fuel (a)		556		556		0		0
Asset retirement obligation accretion (b)		159		159		0		0

Total depreciation, amortization and accretion	$	1,702	$	1,131	$	405	$	150

Three Months Ended September 30, 2010	Exelon		Generation		ComEd		PECO
Depreciation, amortization and accretion
Property, plant and equipment	$	288	$	121	$	119	$	43
Regulatory assets (c)		290		0		7		283
Nuclear fuel (a)		173		173		0		0
Asset retirement obligation accretion (b)		49		49		0		0

Total depreciation, amortization and accretion	$	800	$	343	$	126	$	326

Nine Months Ended September 30, 2010	Exelon		Generation		ComEd		PECO
Depreciation, amortization and accretion
Property, plant and equipment	$	845	$	344	$	352	$	128
Regulatory assets (c)		766		0		34		731
Nuclear fuel (a)		496		496		0		0
Asset retirement obligation accretion (b)		148		147		1		0

Total depreciation, amortization and accretion	$	2,255	$	987	$	387	$	859

(a) Included in fuel expense on the Registrants' Consolidated Statements of Operations and Comprehensive Income.

(b) Included in operating and maintenance expense on the Registrants' Consolidated Statements of Operations and Comprehensive Income.


Three Months Ended September 30, 2011			Exelon		Generation		ComEd		PECO
Other, Net
Decommissioning-related activities:
	Net realized income on decommissioning trust funds (a)
		Regulatory Agreement Units	$	16	$	16	$	0	$	0
		Non-Regulatory Agreement Units		13		13		0		0
	Net unrealized losses on decommissioning trust funds
		Regulatory Agreement Units		(363)		(363)		0		0
		Non-Regulatory Agreement Units		(141)		(141)		0		0
	Net unrealized losses on pledged assets
		Zion Station decommissioning		(4)		(4)		0		0
	Regulatory offset to decommissioning trust fund-related
		activities(b)		281		281		0		0
Total decommissioning-related activities				(198)		(198)		0		0
Investment income				1		0		0		1
Long-term lease income				7		0		0		0
Interest income related to uncertain income tax positions				7		0		12		0
AFUDC - Equity				4		0		2		2
Bargain purchase gain related to Wolf Hollow acquisition				36		36		0		0
Other				0		(2)		2		0

Other, net			$	(143)	$	(164)	$	16	$	3

Nine Months Ended September 30, 2011			Exelon		Generation		ComEd		PECO
Other, Net
Decommissioning-related activities:
	Net realized income on decommissioning trust funds (a)
		Regulatory Agreement Units	$	97	$	97	$	0	$	0
		Non-Regulatory Agreement Units		39		39		0		0
	Net unrealized losses on decommissioning trust funds
		Regulatory Agreement Units		(223)		(223)		0		0
		Non-Regulatory Agreement Units		(88)		(88)		0		0
	Net unrealized income on pledged assets
		Zion Station decommissioning		41		41		0		0
	Regulatory offset to decommissioning trust fund-related
		activities(b)		60		60		0		0
Total decommissioning-related activities				(74)		(74)		0		0
Investment income				3		0		0		3
Long-term lease income				21		0		0		0
Interest income related to uncertain income tax positions				53		33		13		1
AFUDC - Equity				14		0		6		8
Bargain purchase gain related to Wolf Hollow acquisition				36		36		0		0
Other				(2)		(7)		5		(1)

Other, net			$	51	$	(12)	$	24	$	11

(a) Includes investment income and realized gains and losses on sales of investments of the trust funds.

(b) Includes the elimination of NDT fund-related activity for the Regulatory Agreement Units, including the elimination of net realized income and income taxes related to all NDT fund activity for these units. Also, includes the elimination of unrealized gains and losses on the Zion Station pledged assets. See Note 12 of the 2010 Form 10-K for additional information regarding the accounting for nuclear decommissioning.

Three Months Ended September 30, 2010			Exelon		Generation		ComEd		PECO
Other, Net
Decommissioning-related activities:
	Net realized income on decommissioning trust funds (a)
		Regulatory Agreement Units	$	41	$	41	$	0	$	0
		Non-Regulatory Agreement Units		12		12		0		0
	Net unrealized losses on decommissioning trust funds
		Regulatory Agreement Units		324		324		0		0
		Non-Regulatory Agreement Units		107		107		0		0
	Regulatory offset to decommissioning trust fund-related
		activities (b)		(292)		(292)		0		0
Total decommissioning-related activities				192		192		0		0
Long-term lease income				7		0		0		0
Interest income related to uncertain income tax positions				0		0		1		0
AFUDC - Equity				2		0		0		2
Other				5		0		2		1

Other, net			$	206	$	192	$	3	$	3

Nine Months Ended September 30, 2010			Exelon		Generation		ComEd		PECO
Other, Net
Decommissioning-related activities:
	Net realized income on decommissioning trust funds (a)
		Regulatory Agreement Units	$	140	$	140	$	0	$	0
		Non-Regulatory Agreement Units		38		38		0		0
	Net unrealized losses on decommissioning trust funds
		Regulatory Agreement Units		117		117		0		0
		Non-Regulatory Agreement Units		48		48		0		0
	Regulatory offset to decommissioning trust fund-related
		activities(b)		(206)		(206)		0		0
Total decommissioning-related activities				137		137		0		0
Long-term lease income				20		0		0		0
Interest income related to uncertain income tax positions				0		0		3		0
AFUDC - Equity				6		0		1		5
Other				15		1		10		1

Other, net			$	178	$	138	$	14	$	6

(a) Includes investment income and realized gains and losses on sales of investments of the trust funds.

(b) Includes the elimination of NDT fund-related activity for the Regulatory Agreement Units, including the elimination of net realized income taxes related to all NDT fund activity for those units. See Note 12 of the 2010 Form 10-K for additional information regarding the accounting for nuclear decommissioning.

The following tables provide additional information regarding the Registrants' Consolidated Statements of Cash Flows for the nine months ended September 30, 2011 and 2010:

Nine Months Ended September 30, 2011	Exelon		Generation		ComEd		PECO
Other non-cash operating activities:
Pension and non-pension postretirement benefit costs	$	407	$	187	$	160	$	24
Provision for uncollectible accounts		97		0		49		48
Stock-based compensation costs		55		0		0		0
Other decommissioning-related activity (a)		62		62		0		0
Energy-related options (b)		102		102		0		0
Amortization of regulatory asset related to debt costs		16		0		14		2
Uncollectible accounts recovery, net		14		0		14		0
Discrete impacts from 2010 Rate Case order (c)		(32)		0		(32)		0
Bargain purchase gain related to Wolf Hollow Acquisition		(36)		(36)		0		0
Other		18		47		5		0

Total other non-cash operating activities	$	703	$	362	$	210	$	74

Changes in other assets and liabilities:
Under-recovered energy and transmission costs		(9)		0		(20)		11
Other current assets		(163)		(46)		(13)		(59)	(d)
Other noncurrent assets and liabilities		83		(19)		62		20

Total changes in other assets and liabilities	$	(89)	$	(65)	$	29	$	(28)

Nine Months Ended September 30, 2010	Exelon		Generation		ComEd			PECO
Other non-cash operating activities:
Pension and non-pension postretirement benefit costs	$	435	$	202	$	161		$	35
Provision for uncollectible accounts		92		0		44			48
Stock-based compensation costs		35		0		0			0
Other decommissioning-related activity (a)		(46)		(46)		0			0
Energy-related options (b)		(54)		(54)		0			0
Amortization of regulatory asset related to debt costs		18		0		15			3
Accrual for Illinois utility distribution tax refund (e)		(25)		0		(25)			0
Uncollectible accounts recovery, net (f)		(36)		0		(36)			0
Impairment of certain emission allowances		57		57		0			0
Other		(8)		5		3			(1)

Total other non-cash operating activities	$	468	$	164	$	162		$	85

Changes in other assets and liabilities:
Under/over-recovered energy and transmission costs		154		0		151			3
Other current assets		(81)		(46)		10			(51)	(d)
Other noncurrent assets and liabilities		(114)		(6)		(247)	(g)		84

Total changes in other assets and liabilities	$	(41)	$	(52)	$	(86)		$	36

(a) Includes the elimination of NDT fund-related activity for the Regulatory Agreement Units, including the elimination of operating revenues, ARO accretion, ARC amortization, investment income and income taxes related to all NDT fund activity for these units. See Note 12 of the 2010 Form 10-K for additional information regarding the accounting for nuclear decommissioning.

(b) Includes option premiums reclassified to realized at the settlement of the underlying contracts and recorded to results of operations.

(c) In May 2011, as a result of the 2010 Rate Case order, ComEd recorded one-time net benefits to reestablish previously expensed plant balances and to recover previously incurred costs related to Exelon's 2009 restructuring plan. See Note 3 - Regulatory Matters for more information.

(e) During the second quarter of 2010, ComEd recorded a reduction of $25 million to taxes other than income to reflect management's estimate of future refunds for the 2008 and 2009 tax years associated with Illinois' utility distribution tax based on an analysis of past refunds and interpretations of the Illinois Public Utilities Act. Historically, ComEd had recorded refunds of the Illinois utility distribution tax when received. ComEd believes it now has sufficient, reliable evidence to record and support an estimated receivable associated with the anticipated refund for the 2008 and 2009 tax years.

(f) Includes $70 million of under-recovered uncollectible accounts expense from 2008 and 2009 recoverable prospectively through a rider mechanism as a result of an ICC order issued February 2010. See Note 3 - Regulatory Matters for additional information regarding the Illinois legislation allowing recovery of uncollectible accounts.

(g) Relates primarily to a decrease in interest payable associated with a change in uncertain income tax positions. See Note 8 - Income Taxes for additional information.

DOE Smart Grid Investment Grant (Exelon and PECO). For the nine months ended September 30, 2011, Exelon and PECO have included in the capital expenditures line item under investing activities of the cash flow statement capital expenditures of $29 million and reimbursements of $45 million related to PECO's DOE SGIG. See Note 3 – Regulatory Matters for additional information regarding the DOE SGIG.

Repurchase Agreements (Exelon and Generation). Repurchase Agreements are financial instruments used to fund short-term liquidity requirements where a counterparty typically agrees to sell the financial instrument and repurchase it the following day. Exelon and Generation have historically presented purchases and sales of Repurchase Agreements with a maturity of three months or less on a gross basis in 'Investments in NDT funds' and 'Proceeds from NDT fund sales', respectively, within Exelon and Generation's Consolidated Statements of Cash Flows. Due to the nature and volume of these transactions, effective December 31, 2010, Exelon and Generation have included the cash flows associated with the purchase and sale of Repurchase Agreements with a maturity of three months or less on a net basis in 'Proceeds from NDT fund sales' within their Consolidated Statements of Cash Flows. Cash flows associated with all other NDT funds investments will continue to be presented on a gross basis. The nine months ended September 30, 2010 was adjusted to reflect this change in presentation, which is presented in the following table:

The following tables provide additional information about assets and liabilities of the Registrants as of September 30, 2011 and December 31, 2010.

September 30, 2011	Exelon			Generation			ComEd		PECO
Property, plant and equipment:
Accumulated depreciation	$	10,919	(a)	$	5,394	(a)	$	2,672	$	2,624
Accounts receivable:
Allowance for uncollectible accounts		244			30			90		124

December 31, 2010	Exelon			Generation			ComEd		PECO
Property, plant and equipment:
Accumulated depreciation	$	10,064	(b)	$	4,880	(b)	$	2,428	$	2,531
Accounts receivable:
Allowance for uncollectible accounts		228			32			80		116

(a) Includes accumulated amortization of nuclear fuel in the reactor core of $1,880 million.

(b) Includes accumulated amortization of nuclear fuel in the reactor core of $1,592 million.

PECO Installment Plan Receivables (Exelon and PECO). PECO enters into payment agreements with certain delinquent customers, primarily residential, seeking to restore their service, as required by the PAPUC. Customers with past due balances that meet certain income criteria are provided the option to enter into an installment payment plan, some of which have terms greater than one year, to repay past due balances in addition to paying for their ongoing service on a current basis. The receivable balance for these payment agreement receivables is recorded in accounts receivable for the current portion and other deferred debits and other assets for the noncurrent portion. The net receivable balance for installment plans with terms greater than one year was $23 million and $22 million as of September 30, 2011 and December 31, 2010, respectively. The allowance for uncollectible accounts reserve methodology and assessment of the credit quality of the installment plan receivables are consistent with the customer accounts receivable methodology discussed in Note 1 of the 2010 Form 10-K. As of September 30, 2011, the allowance for uncollectible accounts was $20 million, an increase of $1 million from December 31, 2010. The increase is the result of the change in the provision, which is impacted by payments, new agreements, changes in account risk segments and loss factors applied to the risk segments. The allowance for uncollectible accounts balance at September 30, 2011 of $20 million consists of $4 million and $16 million for medium risk and high risk segments, respectively. The allowance for uncollectible accounts balance at December 31, 2010 of $19 million consists of $1 million, $5 million and $13 million for low risk, medium risk and high risk segments, respectively. The balance of the payment agreement is billed to the customer in equal monthly installments over the term of the agreement. Installment receivables outstanding as of September 30, 2011 and December 31, 2010 include balances not yet presented on the customer bill, accounts currently billed and an immaterial amount of past due receivables. When a customer defaults on their payment agreement, the terms of which are defined by plan type, the entire balance of the agreement becomes due and the balance is reclassified to current customer accounts receivable and reserved for in accordance with the methodology discussed in Note 1 of the 2010 Form 10-K.

The following tables provide information about accumulated OCI (loss) recorded (after tax) within the Consolidated Balance Sheets of the Registrants as of September 30, 2011 and December 31, 2010:

September 30, 2011	Exelon		Generation		ComEd		PECO
Accumulated other comprehensive income (loss)
Net unrealized gain on cash flow hedges	$	145	$	565	$	0	$	0
Pension and non-pension postretirement benefit plans		(2,685)		0		0		0
Unrealized loss on marketable securities		0		0		(1)		0

Total accumulated other comprehensive income (loss)	$	(2,540)	$	565	$	(1)	$	0

December 31, 2010	Exelon		Generation		ComEd		PECO
Accumulated other comprehensive income (loss)
Net unrealized gain on cash flow hedges	$	400	$	1,013	$	0	$	0
Pension and non-pension postretirement benefit plans		(2,823)		0		0		0
Unrealized loss on marketable securities		0		0		(1)		0

Total accumulated other comprehensive income (loss)	$	(2,423)	$	1,013	$	(1)	$	0