Regulatory Assets and Liabilities (Tables)

9 Months Ended

Sep. 30, 2013

Regulatory Assets and Liabilities

$ in millions	Type of Recovery (a)	Amortization through	September 30, 2013		December 31, 2012
Regulatory assets, current:
TCRR, transmission, ancillary and other PJM-related costs	F	Ongoing	$	4.5	$	7.0
Fuel and purchased power recovery costs	C	Ongoing		7.7		14.1
Total regulatory assets, current			$	12.2	$	21.1
Regulatory assets, non-current:
Deferred recoverable income taxes	B/C	Ongoing	$	32.6	$	35.1
Pension benefits	C	Ongoing		84.0		88.9
Unamortized loss on reacquired debt	C	Ongoing		11.2		11.9
Regional transmission organization costs	D	2014		1.5		2.6
Deferred storm costs	D			25.3		24.4
CCEM smart grid and AMI infrastructure costs	D			6.6		6.6
Energy Efficiency Rider costs	F	Ongoing		0.8		5.2
Consumer education campaign	D			3.0		3.0
Retail settlement system costs	D			3.1		3.1
Other costs				4.3		4.7
Total regulatory assets, non-current			$	172.4	$	185.5
Regulatory liabilities, current:
Other			$	-	$	0.1
Total regulatory liabilities, current			$	-	$	0.1
Regulatory liabilities, non-current:
Estimated costs of removal - regulated property			$	113.4	$	112.1
Postretirement benefits				4.6		5.0
Other				-		0.2
Total regulatory liabilities, non-current			$	118.0	$	117.3

DP&L [Member]

Regulatory Assets and Liabilities

$ in millions	Type of Recovery (a)	Amortization through	At September 30, 2013		At December 31, 2012
Regulatory assets, current:
TCRR, transmission, ancillary and other PJM-related costs	F	Ongoing	$	4.5	$	7.0
Fuel and purchased power recovery costs	C	Ongoing		6.3		11.3
Total regulatory assets, current			$	10.8	$	18.3
Regulatory assets, non-current:
Deferred recoverable income taxes	B/C	Ongoing	$	32.6	$	35.1
Pension benefits	C	Ongoing		84.0		88.9
Unamortized loss on reacquired debt	C	Ongoing		11.2		11.9
Regional transmission organization costs	D	2014		1.5		2.6
Deferred storm costs	D			25.3		24.4
CCEM smart grid and AMI infrastructure costs	D			6.6		6.6
Energy Efficiency Rider costs	F	Ongoing		0.8		5.2
Consumer education campaign	D			3.0		3.0
Retail settlement system costs	D			3.1		3.1
Other costs				4.3		4.7
Total regulatory assets, non-current			$	172.4	$	185.5
Regulatory liabilities, current:
Other			$	-	$	0.1
Total regulatory liabilities, current			$	-	$	0.1
Regulatory liabilities, non-current:
Estimated costs of removal - regulated property			$	113.4	$	112.1
Postretirement benefits				4.6		5.0
Other				-		0.2
Total regulatory liabilities, non-current			$	118.0	$	117.3