Mergers, Acquisitions and Dispositions (Tables)

9 Months Ended

Sep. 30, 2014

Major classes of assets and liabilities held for sale

During the third quarter of 2014, Generation also entered into purchase and sale agreements with separate counterparties to divest the following long-lived assets:



Station	Net Generation Capacity	Location	Operating Segment
Fore River	726 MW	North Weymouth, MA	New England
West Valley	185 MW	Salt Lake City, UT	Other
Quail Run	488 MW	Odessa, TX	ERCOT

The assets and liabilities of the three power plants are reported as Assets held for sale and within Other current liabilities on Exelon’s and Generation’s Consolidated Balance Sheets. The table below presents the major classes of assets and liabilities held for sale at September 30, 2014.



	September 30, 2014
Assets:
Property, plant and equipment, net ^(a)	$	617
Inventory	31
Current assets	1
Total assets held for sale	$	649
Liabilities:
Accounts payable	$	1
Accrued expenses	4
Other current liabilities	13
Total liabilities held for sale^(b)	$	18

(a) The total aggregate book value of property, plant and equipment is net of a $50 million pre-tax impairment loss recorded within Operating and maintenance expense on Exelon’s and Generation’s Statements of Operations and Comprehensive Income. See Note 7 - Impairment of Long-Lived Assets for further information.

(b) Included within Other current liabilities on Exelon's and Generation's Consolidated Balance Sheets.