Supplemental Financial Information

12 Months Ended

Dec. 31, 2013

Supplemental Financial Information

Note 3 – Supplemental Financial Information

	December 31,
$ in millions	2013		2012
Accounts receivable, net
Unbilled revenue	$	77.8	$	75.2
Customer receivables		102.7		98.2
Amounts due from partners in jointly-owned stations		15.8		19.7
Coal sales		-		1.6
Other		8.2		14.6
Provisions for uncollectible accounts		(1.2)		(1.1)
Total accounts receivable, net	$	203.3	$	208.2
Inventories
Fuel and limestone	$	42.7	$	67.3
Plant materials and supplies		38.2		41.0
Other		1.8		1.8
Total inventories, at average cost	$	82.7	$	110.1

Accumulated Other Comprehensive Income / (Loss)

The amounts reclassified out of Accumulated Other Comprehensive Income / (Loss) by component during the years ended December 31, 2013 and 2012and the periods November 28, 2011 through December 31, 2011 and January 1, 2011 through November 27, 2011are as follows:

Details about Accumulated Other Comprehensive Income / (Loss) Components	Affected line item in the Consolidated Statements of Operations	Successor						Predecessor
$ in millions		Year ended December 31, 2013		Year ended December 31, 2012		November 28, 2011 through December 31, 2011		January 1, 2011 through November 27, 2011
Gains and losses on Available-for-sale securities activity (Note 10):
	Other income / (deductions)	$	2.1	$	(0.1)	$	-	$	-
	Total before income taxes		2.1		(0.1)		-		-
	Tax expense		(0.7)		-		-		-
	Net of income taxes		1.4		(0.1)		-		-
Gains and losses on cash flow hedges (Note 11):
	Interest Expense		-		0.2		-		(2.3)
	Revenue		2.2		(0.1)		-		1.3
	Purchased power		3.5		(1.1)		-		1.0
	Total before income taxes		5.7		(1.0)		-		-
	Tax expense		(2.3)		0.5		-		(0.3)
	Net of income taxes		3.4		(0.5)		-		(0.3)
Amortization of defined benefit pension items (Note 9):
	Reclassification to Other income / (deductions)		-		-		-		4.3
	Tax benefit		0.3		-		-		(1.5)
	Net of income taxes		0.3		-		-		2.8
Total reclassifications for the period, net of income taxes		$	5.1	$	(0.6)	$	-	$	2.5

The changes in the components of Accumulated Other Comprehensive Income / (Loss) during the years ended December 31, 2013 and 2012 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, 2012	$	-	$	(0.5)	$	0.1	$	(0.4)
Other comprehensive income / (loss) before reclassifications		0.5		(1.5)		(1.9)		(2.9)
Amounts reclassified from accumulated other comprehensive income / (loss)		(0.1)		(0.5)		-		(0.6)
Net current period other comprehensive income / (loss)		0.4		(2.0)		(1.9)		(3.5)
Balance December 31, 2012		0.4		(2.5)		(1.8)		(3.9)
Other comprehensive income / (loss) before reclassifications		(1.2)		19.7		4.9		23.4
Amounts reclassified from accumulated other comprehensive income / (loss)		1.4		3.4		0.3		5.1
Net current period other comprehensive income		0.2		23.1		5.2		28.5
Balance December 31, 2013	$	0.6	$	20.6	$	3.4	$	24.6

DP&L [Member]

Supplemental Financial Information

Note 3 – Supplemental Financial Information

	December 31,
$ in millions	2013		2012
Accounts receivable, net
Unbilled revenue	$	47.2	$	48.1
Customer receivables		58.2		62.0
Amounts due from partners in jointly-owned stations		15.8		19.7
Coal sales		-		1.6
Other		27.2		29.5
Provisions for uncollectible accounts		(0.9)		(0.9)
Total accounts receivable, net	$	147.5	$	160.0
Inventories
Fuel and limestone	$	42.9	$	67.3
Plant materials and supplies		37.0		39.8
Other		1.8		1.8
Total inventories, at average cost	$	81.7	$	108.9

Accumulated Other Comprehensive Income (Loss)

The amounts reclassified out of Accumulated Other Comprehensive Income / (Loss) by component during the years ended December 31, 2013,  2012 and 2011 are as follows:

Details about Accumulated Other Comprehensive Income / (Loss) Components	Affected line item in the Statements of Operations	Years ended December 31,
$ in millions		2013		2012		2011
Gains and losses on Available-for-sale securities activity (Note 9):
	Other income / (deductions)	$	2.1	$	(0.1)	$	-
	Total before income taxes		2.1		(0.1)		-
	Tax expense		(0.7)		-		-
	Net of income taxes		1.4		(0.1)		-
Gains and losses on cash flow hedges (Note 10):
	Interest expense		(2.1)		(2.5)		(2.4)
	Revenue		2.2		0.3		1.1
	Purchased power		5.0		(1.6)		1.0
	Total before income taxes		5.1		(3.8)		(0.3)
	Tax expense		(2.5)		0.4		0.1
	Net of income taxes		2.6		(3.4)		(0.2)
Amortization of defined benefit pension items (Note 8):
	Reclassification to Other income / (deductions)		5.7		4.1		2.8
	Tax benefit		(1.9)		(1.4)		(0.5)
	Net of income taxes		3.8		2.7		2.3
Total reclassifications for the period, net of income taxes		$	7.8	$	(0.8)	$	2.1

The changes in the components of Accumulated Other Comprehensive Income / (Loss) during the years ended December 31, 2013and 2012are 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, 2012	$	0.6	$	9.0	$	(44.3)	$	(34.7)
Other comprehensive income / (loss) before reclassifications		0.5		(3.0)		(0.7)		(3.2)
Amounts reclassified from accumulated other comprehensive income / (loss)		(0.1)		(3.4)		2.7		(0.8)
Net current period other comprehensive income / (loss)		0.4		(6.4)		2.0		(4.0)
Balance December 31, 2012		1.0		2.6		(42.3)		(38.7)
Other comprehensive income / (loss) before reclassifications		(1.6)		1.0		4.8		4.2
Amounts reclassified from accumulated other comprehensive income / (loss)		1.4		2.6		3.8		7.8
Net current period other comprehensive income / (loss)		(0.2)		3.6		8.6		12.0
Balance December 31, 2013	$	0.8	$	6.2	$	(33.7)	$	(26.7)