Supplemental Financial Information

9 Months Ended

Sep. 30, 2013

Supplemental Financial Information

2. Supplemental Financial Information 

Accounts receivable and Inventories are as follows at September 30, 2013 and December 31, 2012:

	September 30,		December 31,
$ in millions	2013		2012
Accounts receivable, net:
Unbilled revenue	$	58.3	$	75.2
Customer receivables		107.8		98.2
Amounts due from partners in jointly owned plants		10.2		19.7
Coal sales		-		1.6
Other		5.1		14.6
Provision for uncollectible accounts		(1.2)		(1.1)
Total accounts receivable, net	$	180.2	$	208.2
Inventories, at average cost:
Fuel and limestone	$	51.3	$	67.3
Plant materials and supplies		38.3		41.0
Other		2.0		1.8
Total inventories, at average cost	$	91.6	$	110.1

Accumulated Other Comprehensive Income / (Loss)

The amounts reclassified out of Accumulated Other Comprehensive Income / (Loss) by component during the three and nine months endedSeptember 30, 2013 and 2012 are as follows:

Details about Accumulated Other Comprehensive Income / (Loss) components	Affected line item in the Condensed Statements of Operations	Three months ended September 30,				Nine months ended September 30,
$ in millions		2013		2012		2013		2012
Gains and losses on Available-for-sale securities activity (Note 8):
	Other income / (deductions)	$	0.6	$	-	$	2.1	$	-
	Total before income taxes		0.6		-		2.1		-
	Tax expense		(0.2)		-		(0.7)		-
	Net of income taxes		0.4		-		1.4		-
Gains and losses on cash flow hedges (Note 9):
	Interest Expense		-		-		-		0.2
	Revenue		0.5		0.1		2.2		(1.7)
	Purchased power		1.6		(0.1)		2.9		(0.1)
	Total before income taxes		2.1		-		5.1		(1.6)
	Tax expense		(0.8)		-		(2.1)		0.8
	Net of income taxes		1.3		-		3.0		(0.8)
Amortization of defined benefit pension items (Note 7):
	Reclassification to Other income / (deductions)		-		-		-		(0.1)
	Tax benefit		-		-		0.3		-
	Net of income taxes		-		-		0.3		-
Total reclassifications for the period, net of income taxes		$	1.7	$	-	$	4.7	$	(0.8)

(a)   These Accumulated Other Comprehensive Income / (Loss) components are included in the computation of net periodic pension costs (see Note 7 for additional information).

The changes in the components of Accumulated Other Comprehensive Income / (Loss) during the nine months endedSeptember 30, 2013 are as follows:

$ in millions	Gains / (losses) on available-for-sale securities		Gains / (losses) on cash flow hedges		Change in unfunded pension obligation		Total
Balance January 1, 2013	$	0.4	$	(2.5)	$	(1.8)	$	(3.9)
Other comprehensive income / (loss) before reclassifications		(1.3)		18.7		-		17.4
Amounts reclassified from accumulated other comprehensive income / (loss)		1.4		3.0		0.3		4.7
Net current period other comprehensive income		0.1		21.7		0.3		22.1
Balance September 30, 2013	$	0.5	$	19.2	$	(1.5)	$	18.2

DP&L [Member]

Supplemental Financial Information

2.  Supplemental Financial Information 

Accounts receivable and Inventories are as follows at September 30, 2013 and December 31, 2012:

	September 30,		December 31,
$ in millions	2013		2012
Accounts receivable, net:
Unbilled revenue	$	33.2	$	48.1
Customer receivables		62.1		62.0
Amounts due from partners in jointly owned plants		10.2		19.7
Coal sales		-		1.6
Other		27.7		29.5
Provision for uncollectible accounts		(1.0)		(0.9)
Total accounts receivable, net	$	132.2	$	160.0
Inventories, at average cost:
Fuel and limestone	$	51.3	$	67.3
Plant materials and supplies		37.1		39.8
Other		2.0		1.8
Total inventories, at average cost	$	90.4	$	108.9

Accumulated Other Comprehensive Income / (Loss)

The amounts reclassified out of Accumulated Other Comprehensive Income / (Loss) by component during the three and nine months endedSeptember 30, 2013 are as follows:

Details about Accumulated Other Comprehensive Income / (Loss) components	Affected line item in the Condensed Statements of Operations	Three months ended September 30,				Nine months ended September 30,
$ in millions		2013		2012		2013		2012
Gains and losses on Available-for-sale securities activity (Note 8):
	Other income / (deductions)	$	0.6	$	-	$	2.1	$	-
	Total before income taxes		0.6		-		2.1		-
	Tax expense		(0.2)		-		(0.7)		-
	Net of income taxes		0.4		-		1.4		-
Gains and losses on cash flow hedges (Note 9):
	Interest expense		(0.6)		(0.6)		(1.8)		(1.8)
	Revenue		0.4		(0.2)		2.1		(2.2)
	Purchased power		2.0		-		4.2		0.2
	Total before income taxes		1.8		(0.8)		4.5		(3.8)
	Tax expense		(0.8)		0.1		(2.2)		0.7
	Net of income taxes		1.0		(0.7)		2.3		(3.1)
Amortization of defined benefit pension items (Note 7):
	Reclassification to Other income / (deductions)		1.4		1.6		4.2		4.6
	Tax benefit		(0.5)		(0.6)		(1.5)		(1.6)
	Net of income taxes		0.9		1.0		2.7		3.0
Total reclassifications for the period, net of income taxes		$	2.3	$	0.3	$	6.4	$	(0.1)

The changes in the components of Accumulated Other Comprehensive Income / (Loss) during the nine months endedSeptember 30, 2013 are as follows:

$ in millions	Gains / (losses) on available-for-sale securities		Gains / (losses) on cash flow hedges		Change in unfunded pension obligation		Total
Balance January 1, 2013	$	1.0	$	2.6	$	(42.3)	$	(38.7)
Other comprehensive income / (loss) before reclassifications		(1.8)		-		-		(1.8)
Amounts reclassified from accumulated other comprehensive income / (loss)		1.4		2.3		2.7		6.4
Net current period other comprehensive income / (loss)		(0.4)		2.3		2.7		4.6
Balance September 30, 2013	$	0.6	$	4.9	$	(39.6)	$	(34.1)