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Property, Plant and Equipment (Notes)
 6 Months Ended
Jun. 30, 2017
Property, Plant and Equipment [Line Items]  
Property, Plant and Equipment Disclosure [Text Block]
Property, Plant and Equipment

Coal-fired facilities
DP&L and certain other Ohio utilities have undivided ownership interests in five coal-fired electric generating facilities and numerous transmission facilities. Certain expenses, primarily fuel costs for the generating units, are allocated to the owners based on their energy usage. The remaining expenses, investments in fuel inventory, plant materials and operating supplies, and capital additions are allocated to the owners in accordance with their respective ownership interests. DP&L’s share of the operations of such facilities is included within the corresponding line in the Condensed Consolidated Statements of Operations, and DP&L’s share of the investment in the facilities is included within Total net property, plant and equipment in the Condensed Consolidated Balance Sheets, except for amounts related to Miami Fort and Zimmer, which are classified as Held for Sale, as described below. Each joint owner provides their own financing for their share of the operations and capital expenditures of the jointly-owned station.

DP&L’s undivided ownership interest in such facilities at June 30, 2017, is as follows:
 
 
DP&L Share
 
DPL Carrying Value
 
 
Ownership
(%)
 
Summer Production Capacity
(MW)
 
Gross Plant
In Service
($ in millions)
 
Accumulated
Depreciation
($ in millions)
 
Construction
Work in
Process
($ in millions)
Jointly-owned production units
 
 
 
 
 
 
 
 
 
 
Conesville - Unit 4
 
16.5
 
129

 
$
0.6

 
$
0.6

 
$
0.7

Killen - Unit 2
 
67.0
 
402

 
8.4

 
2.5

 
—

Miami Fort - Units 7 and 8 (a)
 
36.0
 
368

 
31.2

 
3.1

 
5.1

Stuart - Units 2 through 4
 
35.0
 
606

 
0.9

 
0.9

 
—

Zimmer - Unit 1 (a)
 
28.1
 
371

 
19.9

 
14.4

 
5.3

Transmission (at varying percentages)
 
 
 
 
 
43.9

 
11.7

 
—

Total
 
 
 
1,876

 
$
104.9

 
$
33.2

 
$
11.1


(a)
DP&L has entered into an agreement to sell its interest in these units. See Note 13 – Assets and Liabilities Held For Sale for additional information.

Each of the above generating units has SCR and FGD equipment installed.

On January 10, 2017, a high pressure feedwater heater shell failed on Unit 1 at the J.M. Stuart station. As a result, $6.4 million of net book value was written off, resulting in a $3.2 million loss on disposal, net of accrued insurance recoveries being recorded during the first quarter of 2017. This loss was reversed during the second quarter of 2017 due to additional accrued insurance recoveries. On August 2, 2017, the DP&L Board of Directors approved retiring this unit on or around October 1, 2017 and the co-owners of this unit agreed with DP&L to proceed with this retirement. Accordingly, the 202 MWs of capacity associated with Stuart Unit 1 have been removed from the table above.

On March 17, 2017, the Board of Directors of DP&L approved the retirement of the DP&L operated and co-owned Stuart Station coal-fired and diesel-fired generating units and the Killen Station coal-fired generating unit and combustion turbine on or before June 1, 2018, and the co-owners of these facilities agreed with DP&L to proceed with this plan of retirement.

On April 21, 2017, DP&L and AES Ohio Generation entered into an agreement for the sale of DP&L’s undivided interests in Zimmer and Miami Fort for $50.0 million in cash and the assumption of certain liabilities, including environmental liabilities. The purchase price is subject to adjustment at closing based on the amount of certain inventories, pre-paid amounts, employment benefits, insurance premiums, property taxes and other costs. The sale is subject to approval by the FERC and is expected to close in the third quarter of 2017. See Note 13 – Assets and Liabilities Held For Sale for additional information.

AROs
We recognize AROs in accordance with GAAP which requires legal obligations associated with the retirement of long-lived assets to be recognized at their fair value at the time those obligations are incurred. Upon initial recognition of a legal liability, costs are capitalized as part of the related long-lived asset and depreciated over the useful life of the related asset. Our legal obligations are associated with the retirement of our long-lived assets, consisting primarily of river intake and discharge structures, coal unloading facilities, loading docks, ice breakers and ash disposal facilities.

Estimating the amount and timing of future expenditures of this type requires significant judgment. Management routinely updates these estimates as additional information becomes available.

Changes in the Liability for Generation AROs
$ in millions
 
Balance January 1, 2017
$
138.8

Revisions to cash flow and timing estimates
(4.4
)
Accretion expense
2.0

Settlements
—

Reclassified to Liabilities held for sale
(4.7
)
Balance June 30, 2017
$
131.7


See Note 5 – Fair Value for further discussion on changes to our AROs.
Subsidiaries [Member]  
Property, Plant and Equipment [Line Items]  
Property, Plant and Equipment Disclosure [Text Block]
Property, Plant and Equipment

Coal-fired facilities
DP&L and certain other Ohio utilities have undivided ownership interests in five coal-fired electric generating facilities and numerous transmission facilities. Certain expenses, primarily fuel costs for the generating units, are allocated to the owners based on their energy usage. The remaining expenses, investments in fuel inventory, plant materials and operating supplies, and capital additions are allocated to the owners in accordance with their respective ownership interests. DP&L’s share of the operations of such facilities is included within the corresponding line in the Condensed Statements of Operations, and DP&L’s share of the investment in the facilities is included within Total net property, plant and equipment in the Condensed Balance Sheets, except for amounts related to Miami Fort and Zimmer, which are classified as Held for Sale, as described below. Each joint owner provides their own financing for their share of the operations and capital expenditures of the jointly-owned station.

DP&L’s undivided ownership interest in such facilities at June 30, 2017, is as follows:
 
 
DP&L Share
 
DP&L Carrying Value
 
 
Ownership
%
 
Summer Production Capacity
(MW)
 
Gross Plant
In Service
($ in millions)
 
Accumulated
Depreciation
($ in millions)
 
Construction
Work in
Process
($ in millions)
Jointly-owned production units
 
 
 
 
 
 
 
 
 
 
Conesville - Unit 4
 
16.5
 
129

 
$
0.6

 
$
0.6

 
$
0.7

Killen - Unit 2
 
67.0
 
402

 
8.4

 
2.5

 
—

Miami Fort - Units 7 and 8 (a)
 
36.0
 
368

 
31.2

 
3.1

 
5.1

Stuart - Units 2 through 4
 
35.0
 
606

 
0.9

 
0.9

 
—

Zimmer - Unit 1 (a)
 
28.1
 
371

 
19.9

 
14.4

 
5.3

Transmission (at varying percentages)
 
 
 
 
 
99.3

 
67.1

 
—

Total
 
 
 
1,876

 
$
160.3

 
$
88.6

 
$
11.1



(a)
DP&L has entered into an agreement to sell its interest in these units. See Note 13 – Assets and Liabilities Held For Sale for additional information.

Each of the above generating units has SCR and FGD equipment installed.

On January 10, 2017, a high pressure feedwater heater shell failed on Unit 1 at the J.M. Stuart station. As a result, $6.4 million of net book value was written off, resulting in a $3.2 million loss on disposal, net of accrued insurance recoveries being recorded during the first quarter of 2017. This loss was reversed during the second quarter of 2017 due to additional accrued insurance recoveries. On August 2, 2017, the DP&L Board of Directors approved retiring this unit on or around October 1, 2017 and the co-owners of this unit agreed with DP&L to proceed with this retirement. Accordingly, the 202 MWs of capacity associated with Stuart Unit 1 have been removed from the table above.

On March 17, 2017, the Board of Directors of DP&L approved the retirement of the DP&L operated and co-owned Stuart Station coal-fired and diesel-fired generating units and the Killen Station coal-fired generating unit and combustion turbine on or before June 1, 2018, and the co-owners of these facilities agreed with DP&L to proceed with this plan of retirement.

On April 21, 2017, DP&L and AES Ohio Generation entered into an agreement for the sale of DP&L’s undivided interests in Zimmer and Miami Fort for $50.0 million in cash and the assumption of certain liabilities, including environmental liabilities. The purchase price is subject to adjustment at closing based on the amount of certain inventories, pre-paid amounts, employment benefits, insurance premiums, property taxes and other costs. The sale is subject to approval by the FERC and is expected to close in the third quarter of 2017.

AROs
We recognize AROs in accordance with GAAP which requires legal obligations associated with the retirement of long-lived assets to be recognized at their fair value at the time those obligations are incurred. Upon initial recognition of a legal liability, costs are capitalized as part of the related long-lived asset and depreciated over the useful life of the related asset. Our legal obligations are associated with the retirement of our long-lived assets, consisting primarily of river intake and discharge structures, coal unloading facilities, loading docks, ice breakers and ash disposal facilities.

Estimating the amount and timing of future expenditures of this type requires significant judgment. Management routinely updates these estimates as additional information becomes available.

Changes in the Liability for Generation AROs
$ in millions
 
Balance January 1, 2017
$
135.2

Revisions to cash flow and timing estimates
(4.4
)
Accretion expense
2.8

Settlements
—

Reclassified to Liabilities held for sale
(3.7
)
Balance June 30, 2017
$
129.9



See Note 5 – Fair Value for further discussion on changes to our AROs.