Overview and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2012

Summary of Property, Plant, and Equipment

	At December 31,
$ in millions	2012		Composite Rate		2011		Composite Rate
Regulated:
Transmission	$	208.9		4.4%	$	189.5		4.8%
Distribution		935.0		5.4%		803.0		5.8%
General		50.6		10.8%		26.3		13.1%
Non-depreciable		60.0		N/A		59.7		N/A
Total regulated		1,254.5				1,078.5
Unregulated:
Production / Generation		1,299.7		4.4%		1,248.0		6.0%
Other		16.6		11.6%		14.4		10.1%
Non-depreciable		19.6		N/A		19.4		N/A
Total unregulated		1,335.9				1,281.8
Total property, plant and equipment in service	$	2,590.4		4.8%	$	2,360.3		5.8%

Changes in the Liability for Generation AROs

$ in millions
January 1, 2011 through November 27, 2011 (Predecessor)
Balance at January 1, 2011	$	17.5
Accretion expense		0.8
Additions		-
Settlements		(0.4)
Estimated cash flow revisions		0.9
Balance at November 27, 2011	$	18.8
November 28, 2011 through December 31, 2011 (Successor)
Balance at November 28, 2011	$	23.6
Accretion expense		-
Additions		-
Settlements		(0.1)
Estimated cash flow revisions		0.1
Balance at December 31, 2011		23.6
Calendar 2012 (Successor)
Accretion expense		0.8
Additions		-
Settlements		(0.4)
Estimated cash flow revisions		(0.1)
Balance at December 31, 2012	$	23.9

Changes in the Liability for Transmission and Distribution Asset Removal Costs

$ in millions
January 1, 2011 through November 27, 2011 (Predecessor)
Balance at January 1, 2011	$	107.9
Additions		8.6
Settlements		(4.3)
Balance at November 27, 2011	$	112.2
November 28, 2011 through December 31, 2011 (Successor)
Balance at November 28, 2011	$	112.2
Additions		0.8
Settlements		(0.6)
Balance at December 31, 2011		112.4
Calendar 2012 (Successor)
Additions		10.1
Settlements		(10.4)
Balance at December 31, 2012	$	112.1

DP&L [Member]

Summary of Property, Plant, and Equipment

	At December 31,
$ in millions	2012		Composite Rate		2011		Composite Rate
Regulated:
Transmission	$	380.9		2.4%	$	367.5		2.4%
Distribution		1,480.7		3.4%		1,371.5		3.4%
General		100.0		5.4%		84.8		4.1%
Non-depreciable		60.1		N/A		59.7		N/A
Total regulated		2,021.7				1,883.5
Unregulated:
Production / Generation		3,210.8		4.9%		3,377.9		2.2%
Non-depreciable		16.5		N/A		16.5		N/A
Total unregulated		3,227.3				3,394.4
Total property, plant and equipment in service	$	5,249.0		4.2%	$	5,277.9		2.5%

Changes in the Liability for Generation AROs

$ in millions
Year ended December 31, 2011
Balance at January 1, 2011	$	17.5
Accretion expense		0.8
Additions		-
Settlements		(0.5)
Estimated cash flow revisions		1.0
Balance at December 31, 2011		18.8
Year ended December 31, 2012
Accretion expense		0.9
Additions		-
Settlements		(0.4)
Estimated cash flow revisions		(0.1)
Balance at December 31, 2012	$	19.2

Changes in the Liability for Transmission and Distribution Asset Removal Costs

$ in millions
Year ended December 31, 2011
Balance at January 1, 2011	$	107.9
Additions		9.4
Settlements		(4.9)
Balance at December 31, 2011		112.4
Year ended December 31, 2012
Additions		10.1
Settlements		(10.4)
Balance at December 31, 2012	$	112.1

Related Party Transactions

	Years ended December 31,
$ in millions	2012		2011		2010
DP&L revenues:
Sales to DPLER (a)	$	350.8	$	327.0	$	238.5
Sales to MC Squared	$	40.0	$	-	$	-
DP&L Operation & Maintenance Expenses:
Premiums paid for insurance services provided by MVIC (b)	$	(2.6)	$	(3.1)	$	(3.3)
Expense recoveries for services provided to DPLER (c)	$	4.0	$	4.6	$	5.8
DP&L Customer security deposits:
Deposits received from DPLER (d)	$	20.2	$	-	$	-