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Assets and Liabilities Held-For-Sale and Dispositions (Notes)
 9 Months Ended 12 Months Ended
Sep. 30, 2019
Dec. 31, 2018
THE DAYTON POWER AND LIGHT COMPANY [Member]    
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]    
Discontinued Operations Dispositions

Beckjord Facility – On February 26, 2018, DP&L and its co-owners of the retired Beckjord Facility agreed to transfer their interests in the retired Facility to a third party, including their obligations to remediate the Facility and its site, and the transfer occurred on that same date. As a result, DP&L recognized a loss on the transfer of $12.4 million and made cash expenditures of $14.5 million, inclusive of cash expenditures for the transfer charges. The Beckjord Facility was retired in 2014, and, as such, the income / (loss) from continuing operations before income tax related to the Beckjord Facility was immaterial for the three and nine months ended September 30, 2018, excluding the loss on transfer noted above.

On October 1, 2017, DP&L completed the transfer of its generating plants, the real property on which the generation plants and generation-related assets are sited, step-up transformers and other transmission plant assets used to interconnect with the electric transmission grid, fuel inventory, equipment inventory and spare parts, working capital, and other miscellaneous generation-related assets and liabilities to AES Ohio Generation. The transfer was completed as a contribution through an asset contribution agreement to a wholly-owned subsidiary of DP&L after which DP&L then distributed all of the outstanding equity in the subsidiary to DPL and then the subsidiary was merged into AES Ohio Generation.

The following table summarizes the carrying amounts of DP&L's Generation assets that were transferred to AES Ohio Generation on October 1, 2017:
$ in millions
 
October 1, 2017
ASSETS
 
 
Restricted cash
 
$
2.0

Accounts receivable, net
 
31.3

Inventories
 
42.0

Taxes applicable to subsequent years
 
1.8

Property, plant & equipment, net
 
87.0

Intangible assets, net
 
0.7

Other assets
 
15.5

Total assets
 
$
180.3

 
 
 
LIABILITIES
 
 
Accounts payable
 
$
12.4

Accrued taxes (b)
 
(3.9
)
Long-term debt (a)
 
0.3

Deferred taxes (b)
 
(91.9
)
Pension, retiree and other benefits
 
9.6

Unamortized investment tax credit
 
15.1

Asset retirement obligations
 
126.3

Other liabilities
 
24.1

Total liabilities
 
$
92.0

 
 
 
Total accumulated other comprehensive income
 
2.1

 
 
 
Net assets transferred to AES Ohio Generation
 
$
86.2


(a)
Long-term debt that transferred to AES Ohio Generation relates to capital leases.
(b)
Accrued taxes and deferred taxes transferred to AES Ohio Generation represent the tax asset position netted with liabilities on DP&L prior to Generation Separation.

DP&L's generation business met the criteria to be classified as a discontinued operation, and, accordingly, the historical activity has been reclassified to "Discontinued operations" in the Statements of Operations for the years ended December 31, 2017 and 2016.

The following table summarizes the revenues, cost of revenues, operating and other expenses and income tax of discontinued operations for the periods indicated:
 
 
Years ended December 31,
$ in millions
 
2017
 
2016
Revenues
 
$
358.4

 
$
557.9

Cost of revenues
 
(191.6
)
 
(341.1
)
Operating and other expenses
 
(156.8
)
 
(202.0
)
Fixed-asset impairment
 
(66.3
)
 
(1,353.5
)
Loss from discontinued operations
 
(56.3
)
 
(1,338.7
)
Income tax benefit from discontinued operations
 
(15.9
)
 
(468.4
)
Net loss from discontinued operations
 
$
(40.4
)
 
$
(870.3
)

In 2018, DP&L transferred additional deferred taxes to AES Ohio Generation under the provisions of SAB 118 through an equity transaction with DPL in the amount of $10.0 million. See Note 8 – Income Taxes for additional information.

Cash flows related to discontinued operations are included in the Statements of Cash Flows. Cash flows from operating activities for discontinued operations were $21.8 million and $29.9 million for the years ended December 31, 2017 and 2016, respectively. Cash flows from investing activities for discontinued operations were $(3.5) million and $(39.0) million for the years ended December 31, 2017 and 2016, respectively.

The PUCO authorized DP&L to maintain long-term debt of $750 million or 75% of its rate base, whichever is greater, until January 1, 2018, or to file an application to explain why it would not achieve those metrics. Accordingly, $750.0 million of debt and the pro rata interest expense associated with that debt were allocated to continuing operations. All remaining interest expense is included in discontinued operations above. The interest expense included in discontinued operations was $0.2 million and $0.5 million for the years ended December 31, 2017 and 2016, respectively.

Beckjord Facility – On February 26, 2018, DP&L and its co-owners of the retired Beckjord Facility agreed to transfer their interests in the retired Facility to a third party, including their obligations to remediate the Facility and its site, and the transfer occurred on that same date. As a result, DP&L recognized a loss on the transfer of $12.4 million and made cash expenditures of $14.5 million, inclusive of cash expenditures for the transfer charges. The Beckjord Facility was retired in 2014, and, as such, the income / (loss) from continuing operations before income tax related to the Beckjord Facility was immaterial for the years ended December 31, 2018, 2017 and 2016, excluding the loss on transfer noted above.