Property, Plant and Equipment (Notes)

3 Months Ended

Mar. 31, 2018

Property, Plant and Equipment [Line Items]

Property, Plant and Equipment Disclosure [Text Block]

Property, Plant and Equipment

Coal-fired facilities

As of March 31, 2018, DPL, through its subsidiaries, and certain other Ohio utilities had undivided ownership interests in three 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. DPL’s share of the operations of such facilities is included within the corresponding line in the Condensed Consolidated Statements of Operations, and DPL’s share of the investment in the facilities is included within Total net property, plant and equipment in the Condensed Consolidated Balance Sheets. Each co-owner provides their own financing for their share of the operations and capital expenditures of the jointly-owned station.

DPL's undivided ownership interest in such facilities at March 31, 2018, was as follows:



	DPL 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	$	2.3
Killen - Unit 2	67.0	402	9.5		9.1		—
Stuart - Units 2 through 4	35.0	606	1.8		1.8		—
Transmission (at varying percentages)			39.4		9.0		—
Total		1,137	$	51.3	$	20.5	$	2.3

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

In March 2018, AES Ohio Generation completed the sale of its Peaker assets. See Note 14 – Dispositions for more 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 AROs



$ in millions
Balance at January 1, 2018	$	131.2
Accretion expense	0.7
Settlements	(0.2		)
Reductions due to plant sales	(3.4		)
Balance at March 31, 2018	$	128.3

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

Subsidiaries [Member]