Supplemental Financial Information (Tables)

3 Months Ended

Mar. 31, 2020

Supplemental Financial Information [Line Items]

Schedule of Supplemental Financial Information

Accounts receivable are as follows at March 31, 2020 and December 31, 2019:

	March 31,			December 31,
$ in millions	2020			2019
Accounts receivable, net:
Customer receivables	$	45.7		$	46.3
Unbilled revenue	15.9			19.4
Amounts due from affiliates	0.2			0.3
Due from PJM transmission enhancement settlement	1.8			1.8
Other	2.0			1.2
Allowance for credit losses	(0.7		)	(0.4		)
Total accounts receivable, net	$	64.9		$	68.6

Allowance for Credit Losses on Financing Receivables [Table Text Block]

The following table is a rollforward of our allowance for credit losses related to the accounts receivable balances for the three months ended March 31, 2020:

$ in millions	Beginning Allowance Balance at January 1, 2020		Current Period Provision		Write-offs Charged Against Allowances			Ending Allowance Balance at March 31, 2020
Allowance for credit losses	$	0.4	$	0.4	$	(0.1	)	$	0.7

Schedule of Inventory, Current [Table Text Block]

Inventories are as follows at March 31, 2020 and December 31, 2019:

	March 31,		December 31,
$ in millions	2020		2019
Inventories, at average cost:
Fuel and limestone	$	1.3	$	3.5
Materials and supplies	9.4		10.6
Total inventories, at average cost	$	10.7	$	14.1

Reclassification out of Accumulated Other Comprehensive Income

The amounts reclassified out of Accumulated Other Comprehensive Income / (Loss) by component during the three months ended March 31, 2020 and 2019 are as follows:

Details about Accumulated Other Comprehensive Income / (Loss) components	Affected line item in the Condensed Consolidated Statements of Operations	Three months ended
		March 31,
$ in millions		2020			2019
Gains and losses on cash flow hedges (Note 5):
	Interest expense	$	(0.4	)	$	(0.3	)
	Income tax expense	0.1			0.1
	Net of income taxes	(0.3		)	(0.2		)
Amortization of defined benefit pension items (Note 8):
	Other expense	0.3			0.1
	Income tax benefit	—			—
	Net of income taxes	0.3			0.1
Total reclassifications for the period, net of income taxes		$	—		$	(0.1	)

Schedule of Accumulated Other Comprehensive Income (Loss)

The changes in the components of Accumulated Other Comprehensive Income / (Loss) during the three months ended March 31, 2020 are as follows:

$ in millions	Gains / (losses) on cash flow hedges			Change in unfunded pension and postretirement benefit obligation			Total
Balance at January 1, 2020	$	14.5		$	(18.1	)	$	(3.6	)
Other comprehensive loss before reclassifications	(0.3		)	—			(0.3		)
Amounts reclassified from AOCI to earnings	(0.3		)	0.3			—
Net current period other comprehensive income / (loss)	(0.6		)	0.3			(0.3		)
Balance at March 31, 2020	$	13.9		$	(17.8	)	$	(3.9	)

THE DAYTON POWER AND LIGHT COMPANY [Member]

Supplemental Financial Information [Line Items]

Schedule of Supplemental Financial Information

Accounts receivable are as follows at March 31, 2020 and December 31, 2019:

	March 31,			December 31,
$ in millions	2020			2019
Accounts receivable, net:
Customer receivables	$	44.5		$	45.0
Unbilled revenue	15.9			19.4
Amounts due from affiliates	4.6			3.9
Due from PJM transmission enhancement settlement	1.8			1.8
Other	2.1			1.2
Allowance for credit losses	(0.7		)	(0.4		)
Total accounts receivable, net	$	68.2		$	70.9

Allowance for Credit Losses on Financing Receivables [Table Text Block]

The following table is a rollforward of our allowance for credit losses related to the accounts receivable balances for the three months ended March 31, 2020:

$ in millions	Beginning Allowance Balance at January 1, 2020		Current Period Provision		Write-offs Charged Against Allowances			Ending Allowance Balance at March 31, 2020
Allowance for credit losses	$	0.4	$	0.4	$	(0.1	)	$	0.7

Reclassification out of Accumulated Other Comprehensive Income

The amounts reclassified out of Accumulated Other Comprehensive Loss by component during the three months ended March 31, 2020 and 2019 are as follows:

Details about Accumulated Other Comprehensive Income / (Loss) components	Affected line item in the Condensed Statements of Operations	Three months ended
		March 31,
$ in millions		2020			2019
Gains and losses on cash flow hedges (Note 5):
	Interest expense	$	(0.1	)	$	(0.1	)
	Income tax expense	—			—
	Net of income taxes	(0.1		)	(0.1		)
Amortization of defined benefit pension items (Note 8):
	Other expense	1.0			0.9
	Income tax expense / (benefit)	(0.2		)	(0.2		)
	Net of income taxes	0.8			0.7
Total reclassifications for the period, net of income taxes		$	0.7		$	0.6

Schedule of Accumulated Other Comprehensive Income (Loss)

The changes in the components of Accumulated Other Comprehensive Loss during the three months ended March 31, 2020 are as follows:

$ in millions	Gains / (losses) on cash flow hedges			Change in unfunded pension and postretirement benefit obligation			Total
Balance at January 1, 2020	$	(0.4	)	$	(36.5	)	$	(36.9	)
Other comprehensive loss before reclassifications	(0.3		)	—			(0.3		)
Amounts reclassified from AOCI to earnings	(0.1		)	0.8			0.7
Net current period other comprehensive income / (loss)	(0.4		)	0.8			0.4
Balance at March 31, 2020	$	(0.8	)	$	(35.7	)	$	(36.5	)