Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2013

Summary of Property, Plant, and Equipment

	December 31,
$ in millions	2013		Composite Rate		2012		Composite Rate
Regulated:
Transmission	$	213.1		4.1%	$	208.9		4.4%
Distribution		970.1		5.6%		935.0		5.4%
General		56.8		12.1%		50.6		10.8%
Non-depreciable		60.8		N/A		60.0		N/A
Total regulated		1,300.8				1,254.5
Unregulated:
Production / Generation		1,340.8		6.2%		1,299.7		4.4%
Other		15.7		8.9%		16.6		11.6%
Non-depreciable		19.7		N/A		19.6		N/A
Total unregulated		1,376.2				1,335.9
Total property, plant and equipment in service	$	2,677.0		5.8%	$	2,590.4		4.8%

Changes in the Liability for Generation AROs

$ in millions
Balance at December 31, 2011	$	23.6
Calendar 2012
Accretion expense		0.8
Settlements		(0.4)
Estimated cash flow revisions		(0.1)
Balance at December 31, 2012		23.9
Calendar 2013
Accretion expense		0.8
Settlements		(0.3)
Balance at December 31, 2013	$	24.4

Changes in the Liability for Transmission and Distribution Asset Removal Costs

$ in millions
Balance at December 31, 2011	$	112.4
Calendar 2012
Additions		10.1
Settlements		(10.4)
Balance at December 31, 2012		112.1
Calendar 2013
Additions		22.0
Settlements		(19.2)
Balance at December 31, 2013	$	114.9

DP&L [Member]

Summary of Property, Plant, and Equipment

	December 31,
$ in millions	2013		Composite Rate		2012		Composite Rate
Regulated:
Transmission	$	388.3		2.3%	$	380.9		2.4%
Distribution		1,528.2		3.5%		1,480.7		3.4%
General		111.1		6.2%		100.0		5.4%
Non-depreciable		60.8		N/A		60.1		N/A
Total regulated		2,088.4				2,021.7
Unregulated:
Production / Generation		3,002.1		5.2%		3,210.8		4.9%
Non-depreciable		14.8		N/A		16.5		N/A
Total unregulated		3,016.9				3,227.3
Total property, plant and equipment in service	$	5,105.3		4.4%	$	5,249.0		4.2%

Changes in the Liability for Generation AROs

$ in millions
Balance at December 31, 2011	$	18.8
Calendar 2012
Accretion expense		0.9
Settlements		(0.4)
Estimated cash flow revisions		(0.1)
Balance at December 31, 2012		19.2
Calendar 2013
Accretion expense		1.0
Settlements		(0.3)
Balance at December 31, 2013	$	19.9

Changes in the Liability for Transmission and Distribution Asset Removal Costs

$ in millions
Balance at December 31, 2011	$	112.4
Calendar 2012
Additions		10.1
Settlements		(10.4)
Balance at December 31, 2012		112.1
Calendar 2013
Additions		22.0
Settlements		(19.2)
Balance at December 31, 2013	$	114.9

Related Party Transactions

	Years ended December 31,
$ in millions	2013		2012		2011
DP&L revenues:
Sales to DPLER (a)	$	345.8	$	350.8	$	327.0
Sales to MC Squared (a)	$	108.1	$	40.0	$	-
DP&L Operation & Maintenance Expenses:
Premiums paid for insurance services provided by MVIC (b)	$	(2.9)	$	(2.6)	$	(3.1)
Expense recoveries for services provided to DPLER (c)	$	5.2	$	4.0	$	4.6
DP&L Customer security deposits:
Deposits received from DPLER (d)	$	19.2	$	20.2	$	-