The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within the balance sheets and the statements of cash flows at September 30, 2023, and December 31, 2022:


	September 30, 2023						December 31, 2022
	Ameren		Ameren Missouri		Ameren Illinois		Ameren		Ameren Missouri		Ameren Illinois
“Cash and cash equivalents”	$	8	$	3	$	—	$	10	$	—	$	—

Restricted cash included in “Other current assets”	13		5		5		13		5		6
Restricted cash included in “Other assets”	220		—		220		185		—		185
Restricted cash included in “Nuclear decommissioning trust fund”	5		5		—		8		8		—
Total cash, cash equivalents, and restricted cash	$	246	$	13	$	225	$	216	$	13	$	191

Restricted cash included in “Other current assets” primarily represents funds held by an irrevocable Voluntary Employee Beneficiary Association (VEBA) trust, which provides health care benefits for active employees. Restricted cash included in “Other assets” on Ameren’s and Ameren Illinois’ balance sheets primarily represents amounts collected under a cost recovery rider restricted for use in the procurement of renewable energy credits and amounts in a trust fund restricted for the use of funding certain asbestos-related claims.

“Accounts receivable – trade” on Ameren’s and Ameren Illinois’ balance sheets include certain receivables purchased at a discount from alternative retail electric suppliers that elect to participate in the utility consolidated billing program. At September 30, 2023, and December 31, 2022, “Other current liabilities” on Ameren’s and Ameren Illinois’ balance sheets included payables for purchased receivables of $50 million and $31 million, respectively.

The following table provides a reconciliation of the beginning and ending amount of the allowance for doubtful accounts for the three and nine months ended September 30, 2023 and 2022:


	Three Months				Nine Months
	2023		2022		2023		2022
Ameren:
Beginning of period	$	39	$	30	$	31	$	29
Bad debt expense	18		14		41		23
Charged to other accounts(a)	2		1		3		3
Net write-offs	(26)		(14)		(42)		(24)
End of period	$	33	$	31	$	33	$	31
Ameren Missouri:
Beginning of period	$	12	$	12	$	13	$	13
Bad debt expense	5		3		9		6
Net write-offs	(5)		(3)		(10)		(7)
End of period	$	12	$	12	$	12	$	12
Ameren Illinois:(b)
Beginning of period	$	27	$	18	$	18	$	16
Bad debt expense	13		11		32		17
Charged to other accounts(a)	2		1		3		3
Net write-offs	(21)		(11)		(32)		(17)
End of period	$	21	$	19	$	21	$	19

(a)Amounts associated with the allowance for doubtful accounts related to receivables purchased by Ameren Illinois from alternative retail electric suppliers, as required by the Illinois Public Utilities Act.

(b)Ameren Illinois has riders that allow it to recover the difference between its actual net bad debt write-offs under GAAP, including those associated with receivables purchased from alternative retail electric suppliers, and the amount of net bad debt write-offs included in its base rates. The table above does not include the impact related to the riders.

As of September 30, 2023, accounts receivable balances that were 30 days or greater past due or that were a part of a deferred payment arrangement represented 17%, 8%, and 26%, or $106 million, $25 million, and $81 million, of Ameren’s, Ameren Missouri’s, and Ameren Illinois’ customer trade receivables before allowance for doubtful accounts, respectively. In comparison, as of September 30, 2022, these percentages were 17%, 12%, and 21%, or $117 million, $39 million, and $78 million, for Ameren, Ameren Missouri, and Ameren Illinois, respectively.

The following table provides noncash financing and investing activity excluded from the statements of cash flows for the nine months ended September 30, 2023 and 2022:


	September 30, 2023						September 30, 2022
	Ameren		Ameren Missouri				Ameren Illinois	Ameren		Ameren Missouri		Ameren Illinois
Investing:
Accrued capital expenditures, including nuclear fuel expenditures	$	518	$	246	$	237		$	367	$	187	$	180

Net realized and unrealized gain/(loss) – nuclear decommissioning trust fund	66		66		—			(262)		(262)		—
Return of investment in industrial development revenue bonds(a)	240		240		—			—		—		—
Financing:
Issuance of common stock for stock-based compensation	$	37	$	—	$	—		$	31	$	—	$	—
Issuance of common stock under the DRPlus	7		—		—			8		—		—
Termination of a financing obligation(a)	240		240		—			—		—		—

(a)In January 2023, Ameren Missouri and Audrain County mutually agreed to terminate a financing obligation agreement related to the CT energy center in Audrain County, which was scheduled to expire in December 2023. No cash was exchanged in connection with the termination of the agreement as the $240 million principal amount of the financing obligation due from Ameren Missouri was equal to the amount of bond service payments due to Ameren Missouri.

The following table provides a reconciliation of the beginning and ending carrying amount of AROs for the nine months ended September 30, 2023:


	Ameren Missouri			Ameren Illinois			Ameren
Balance at December 31, 2022	$	782	(a)	$	4	(b)	$	786	(a)

Liabilities settled	(9)			—			(9)
Accretion	25		(c)	—			25		(c)
Change in estimates	(18)			—			(18)
Balance at September 30, 2023	$	780	(a)	$	4	(b)	$	784	(a)

In the first quarter of 2023, Ameren granted 265,422 performance share units with a grant date fair value of $24 million and 116,701 restricted share units with a grant date fair value of $10 million. Awards vest approximately 3 years after the grant date or on a pro-rata basis upon death or eligible retirement. The performance share units vest based on the achievement of certain specified market performance measures (227,494 performance share units) or clean energy transition targets (37,928 performance share units). The exact number of shares issued pursuant to a performance share unit varies from 0% to 200% of the target award, depending on actual company performance relative to the performance goals.

For the nine months ended September 30, 2023 and 2022, excess tax benefits associated with the settlement of stock-based compensation awards reduced income tax expense by $6 million and $5 million, respectively.

At September 30, 2023, and December 31, 2022, the present value of benefits to be paid for deferred compensation obligations was $85 million and $87 million, respectively, which was primarily reflected in “Other deferred credits and liabilities” on Ameren’s consolidated balance sheet.

As of September 30, 2023 and 2022, our remaining performance obligations for contracts with a term greater than one year were immaterial. The Ameren Companies elected not to disclose the aggregate amount of the transaction price allocated to the performance obligations that are unsatisfied as of the end of the reporting period for contracts with an initial expected term of one year or less.

Ameren Missouri and Ameren Illinois collect from their customers excise taxes, including municipal and state excise taxes and gross receipts taxes that are levied on the sale or distribution of natural gas and electricity. The following table presents the excise taxes recorded on a gross basis in “Operating Revenues – Electric,” “Operating Revenues – Natural gas” and “Operating Expenses – Taxes other than income taxes” on the statements of income for the three and nine months ended September 30, 2023 and 2022:

The following table reconciles the basic weighted-average number of common shares outstanding to the diluted weighted-average number of common shares outstanding for the three and nine months ended September 30, 2023 and 2022:


	Three Months		Nine Months
	2023	2022	2023	2022


Weighted-average Common Shares Outstanding – Basic	262.8	258.4	262.5	258.2
Assumed settlement of performance share units and restricted stock units	0.6	0.9	0.7	1.0
Dilutive effect of forward sale agreements	—	0.2	—	0.1
Weighted-average Common Shares Outstanding – Diluted(a)	263.4	259.5	263.2	259.3

(a)There was an immaterial number of anti-dilutive performance share units excluded from the earnings per diluted share calculations for the three and nine months ended September 30, 2023 and 2022. The outstanding forward sale agreements as of September 30, 2023, were anti-dilutive for the three and nine months ended September 30, 2023, and excluded from the earnings per diluted share calculation as calculated using the treasury stock method.