Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 121.8	$ 32.4
Restricted cash	11.6	92.7
Accounts receivable, net	134.9	120.9
Inventories	80.0	109.1
Taxes applicable to subsequent years	19.7	81.2
Regulatory assets, current	0.0	14.4
Other prepayments and current assets	37.7	44.5
Disposal Group, Including Discontinued Operation, Other Assets, Current	0.0	62.2
Total current assets	405.7	557.4
Property, plant & equipment:
Property, plant & equipment	2,701.2	2,909.0
Less: Accumulated depreciation and amortization	(479.6)	(432.3)
Property, plant and equipment, net of depreciation	2,221.6	2,476.7
Construction work in process	112.1	85.0
Total net property, plant & equipment	2,333.7	2,561.7
Other non-current assets:
Regulatory assets, non-current	186.9	179.9
Intangible assets, net of amortization	0.9	5.0
Other deferred assets	23.2	20.7
Total other non-current assets	211.0	205.6
Total assets	2,950.4	3,324.7
Current liabilities:
Current portion of long-term debt	79.2	572.8
Accounts payable	87.4	97.5
Accrued taxes	186.7	142.4
Accrued interest	35.5	21.4
Security deposits	14.6	15.2
Regulatory liabilities, current	44.7	24.4
Insurance and claims costs	5.9	5.9
Other current liabilities	76.1	54.5
Deposit, Sale of Business	0.0	75.5
Disposal Group, Including Discontinued Operation, Liabilities, Current	0.0	1.6
Total current liabilities	530.1	1,011.2
Non-current liabilities:
Long-term debt	1,834.8	1,420.5
Deferred taxes	463.1	568.7
Taxes payable	1.6	84.1
Regulatory liabilities, non-current	129.9	127.0
Pension, retiree and other benefits	80.5	87.1
Other deferred credits	87.5	88.3
Total non-current liabilities	2,597.4	2,375.7
Redeemable preferred stock of subsidiary	0.0	18.4
Commitments and contingencies
Common shareholder's equity:
Common stock	0.0	0.0
Other paid-in capital	2,232.8	2,237.7
Accumulated other comprehensive income	15.7	17.4
Retained earnings/ (deficit)	(2,425.6)	(2,335.7)
Total common shareholder's equity	(177.1)	(80.6)
Total liabilities and shareholder's equity	2,950.4	3,324.7
THE DAYTON POWER AND LIGHT COMPANY [Member]
Current assets:
Cash and cash equivalents	92.9	5.4
Restricted cash	11.6	44.8
Accounts receivable, net	136.3	119.5
Inventories	78.6	108.0
Taxes applicable to subsequent years	19.2	79.2
Regulatory assets, current	0.0	14.4
Other prepayments and current assets	36.7	46.3
Total current assets	375.3	417.6
Property, plant & equipment:
Property, plant & equipment	3,073.4	5,244.7
Less: Accumulated depreciation and amortization	(1,285.8)	(2,584.0)
Property, plant and equipment, net of depreciation	1,787.6	2,660.7
Construction work in process	89.9	78.0
Total net property, plant & equipment	1,877.5	2,738.7
Other non-current assets:
Regulatory assets, non-current	186.9	179.9
Intangible assets, net of amortization	0.9	5.0
Other deferred assets	20.2	18.4
Total other non-current assets	208.0	203.3
Total assets	2,460.8	3,359.6
Current liabilities:
Current portion of long-term debt	3.5	443.1
Short-term debt	0.0	35.0
Accounts payable	76.8	94.1
Accrued taxes	122.2	86.2
Accrued interest	1.0	4.1
Security deposits	14.6	15.1
Regulatory liabilities, current	44.7	24.4
Other current liabilities	75.6	51.0
Advance on contract termination	0.0	27.7
Total current liabilities	338.4	780.7
Non-current liabilities:
Long-term debt	745.0	313.6
Deferred taxes	314.4	631.2
Taxes payable	1.5	82.1
Regulatory liabilities, non-current	129.9	127.0
Pension, retiree and other benefits	80.5	87.1
Unamortized investment tax credit	18.3	20.0
Other deferred credits	82.1	82.3
Total non-current liabilities	1,371.7	1,343.3
Redeemable preferred stock of subsidiary	0.0	22.9
Commitments and contingencies
Common shareholder's equity:
Common stock	0.4	0.4
Other paid-in capital	810.6	803.7
Accumulated other comprehensive income	(29.1)	(28.7)
Retained earnings/ (deficit)	(31.2)	437.3
Total common shareholder's equity	750.7	1,212.7
Total liabilities and shareholder's equity	$ 2,460.8	$ 3,359.6