The following tables provide additional information about material items recorded in the Consolidated Statements of Operations and Comprehensive Income.


	Taxes other than income taxes
	For the Years Ended December 31,
	2023		2022		2021
Gross receipts(a)	$	139	$	130	$	99
Property	253		274		268
Payroll	142		130		109

(a)Represent gross receipts taxes related to our retail operations. The offsetting collection of gross receipts taxes from customers is recorded in Operating revenues in the Consolidated Statements of Operations and Comprehensive Income.


	Other, net
	For the Years Ended December 31,
	2023		2022		2021
Decommissioning-related activities:
Net realized income on NDT funds(a)
Regulatory Agreement Units	$	657	$	333	$	817
Non-Regulatory Agreement Units	335		97		449
Net unrealized (losses) gains on NDT funds
Regulatory Agreement Units	397		(1,354)		351
Non-Regulatory Agreement Units	259		(798)		209
Regulatory offset to NDT fund-related activities(b)	(845)		820		(917)
Total Decommissioning-related activities	803		(902)		909
Non-service net periodic benefit credit(c)	54		110		—
Net realized and unrealized (losses) gains from equity investments(d)	307		(13)		(160)
Return to provision adjustment(e)	19		(49)		—
Other(f)	85		68		46
Total Other, net	$	1,268	$	(786)	$	795

(b)Includes the elimination of decommissioning-related activities and the elimination of income taxes related to all NDT fund activity for the Regulatory Agreement Units except for decommissioning-related impacts that were not offset for the Byron units starting in the second quarter of 2021. With our September 15, 2021 reversal of the previous decision to retire Byron, we resumed contractual offset for Byron as of that date. See Note 10 — Asset Retirement Obligations for additional information regarding the accounting for nuclear decommissioning and the contractual offset suspension for the Byron units.

(c)Prior to separation, we were allocated our portion of pension and OPEB non-service credits (costs) from Exelon, which was included in Operating and maintenance expense. Effective February 1, 2022, the non-service credit (cost) components are included in Other, net, in accordance with single employer plan accounting. See Note 15 — Retirement Benefits for additional information.

(d)For 2023, includes unrealized gain resulting from equity investment that became publicly traded in the second quarter of 2023 and now has a readily determinable fair value (and no longer is accounted for as an equity method investment due to lack of significant influence). We recorded the fair value of this investment in Investments on the Consolidated Balance Sheets based on quoted market price of the stock. See Note 18 — Fair Value of Financial Assets and Liabilities for additional information. For 2022, represents Net realized and unrealized (losses) gains from equity investments. For 2021, represents Net unrealized (losses) gains from equity investments.

(e)This reflects amounts contractually owed to Exelon under the TMA, which is offset in Income taxes. See Note 14 — Income Taxes for additional information.


	Depreciation, amortization and accretion
	For the Years Ended December 31,
	2023		2022		2021
Property, plant, and equipment(a)	$	1,073	$	1,065	$	2,954
Amortization of intangible assets, net(a)	23		26		49
Amortization of energy contract assets and liabilities(b)	35		35		31
Nuclear fuel(c)	787		758		992
ARO accretion(d)	596		543		514
Total depreciation, amortization, and accretion	$	2,514	$	2,427	$	4,540

_________


	Cash paid during the year
	For the Years Ended December 31,
	2023		2022		2021
Interest (net of amount capitalized)	$	264	$	230	$	275
Income taxes (net of refunds)	466		287		426


	Other non-cash operating activities
	CEG Parent						Constellation
	For the Years Ended December 31,						For the Years Ended December 31,
	2023		2022		2021		2023		2022		2021
Pension and non-pension postretirement benefit costs	$	47	$	17	$	123	$	47	$	17	$	123

Other decommissioning-related activity(a)	(534)		(263)		(946)		(534)		(263)		(946)
Energy-related options(b)	183		293		125		183		293		125
Asset impairments	71		—		545		71		—		545
(Gain) loss on sale of assets and businesses	(27)		(1)		(201)		(27)		(1)		(201)
Severance costs	2		(1)		(73)		2		(1)		(73)
Long-term incentive plan	57		44		—		—		—		—

Amortization of operating ROU asset	64		75		119		64		75		119
(Gain) loss on sale of receivables	75		69		36		75		69		36

__________

(a)Includes the elimination of decommissioning-related activities for the Regulatory Agreement Units except for decommissioning-related impacts that were not offset for the Byron units starting in the second quarter of 2021, including the elimination of operating revenues, ARO accretion, ARC amortization, investment income, and income taxes related to all NDT fund activity for these units. With our September 15, 2021 reversal of the previous decision to retire Byron, we resumed contractual offset for Byron as of that date. See Note 10 — Asset Retirement Obligations for additional information regarding the accounting for nuclear decommissioning and the contractual offset suspension for the Byron units.

The following table provides a reconciliation of cash, restricted cash, and cash equivalents reported in the Consolidated Balance Sheets that sum to the total of the same amounts in the Consolidated Statements of Cash Flows.


December 31, 2023	CEG Parent		Constellation
Cash and cash equivalents	$	368	$	366
Restricted cash and cash equivalents	86		74

Total cash, restricted cash, and cash equivalents	$	454	$	440


December 31, 2022	CEG Parent		Constellation
Cash and cash equivalents	$	422	$	403
Restricted cash and cash equivalents	106		98
Total cash, restricted cash, and cash equivalents	$	528	$	501


December 31, 2021	CEG Parent		Constellation
Cash and cash equivalents	$	504	$	504
Restricted cash and cash equivalents	72		72

Total cash, restricted cash, and cash equivalents	$	576	$	576


	Investments
	December 31, 2023		December 31, 2022

Equity method investments(a)	$	7	$	82

Other investments:
Employee benefit trusts and investments(b)	82		68
Equity investments with readily determinable fair values(a)(c)	369		—
Equity investments without readily determinable fair values	103		46
Other available for sale debt security investments	2		6
Total investments	$	563	$	202

(a)An investment previously classified as an equity method investment became publicly traded in the second quarter of 2023 and now has a readily determinable fair value. We recorded the fair value of this investment in Investments on the Consolidated Balance Sheets based on quoted market price of the stock. See Note 18 — Fair Value of Financial Assets and Liabilities for additional information.

(c)Does not include the equity investments with readily determinable fair values that are recorded in Other current assets in the Consolidated Balance Sheets. See Note 18 — Fair Value of Financial Assets and Liabilities for additional information on Investments in equities.


	Accounts payable and accrued expenses
December 31, 2023	CEG Parent		Constellation
Accounts payable	$	1,302	$	1,289
Compensation-related accruals(a)	680		576
Taxes accrued	399		390


	Accounts payable and accrued expenses
December 31, 2022	CEG Parent		Constellation
Accounts payable	$	2,828	$	2,810
Compensation-related accruals(a)	540		502
Taxes accrued	257		257