Property, Plant and Equipment (Tables) - THE DAYTON POWER AND LIGHT COMPANY [Member]

12 Months Ended

Dec. 31, 2018

Property, Plant and Equipment [Line Items]

Summary of Property, Plant, and Equipment

The following is a summary of DP&L’s Property, plant and equipment with corresponding composite depreciation rates at December 31, 2018 and 2017:

	December 31, 2018			December 31, 2017
$ in millions			Composite Rate			Composite Rate (a)
Regulated:
Transmission	$	386.7	2.4%	$	414.6	2.4%
Distribution	1,796.4		3.2%	1,735.9		3.4%
General	30.9		3.6%	31.2		3.1%
Non-depreciable	60.4		N/A	64.6		N/A
Total regulated	2,274.4			2,246.3
Unregulated:
Other	—		N/A	0.2		2.7%
Non-depreciable	—		N/A	0.7		N/A
Total unregulated	—			0.9
Total property, plant and equipment in service	$	2,274.4	3.0%	$	2,247.2	3.4%

Changes in the Liability for Generation AROs

Changes in the Liability for Generation AROs

$ in millions
Balance at December 31, 2016	$	8.2
Calendar 2017
Accretion expense	0.1
Settlements	(0.3		)
Balance at December 31, 2017	8.0
Calendar 2018
Settlements (a)	(3.3		)
Balance at December 31, 2018	$	4.7

(a)

Primarily includes settlement related to transfer of Beckjord Facility. See Note 15 – Dispositions for additional information.

Changes in the Liability for Transmission and Distribution Asset Removal Costs

Changes in the Liability for Transmission and Distribution Asset Removal Costs

$ in millions
Balance at December 31, 2016	$	126.5
Calendar 2017
Additions	12.0
Settlements	(5.7		)
Balance at December 31, 2017	132.8
Calendar 2018
Additions	14.3
Settlements	(8.0		)
Balance at December 31, 2018	$	139.1