Regulatory Matters (Tables)

12 Months Ended

Dec. 31, 2020

Schedule of Regulatory Assets and Liabilities [Table Text Block]

The following table presents DPL’s Regulatory assets and liabilities:

	Type of Recovery	Amortization Through	December 31,
$ in millions			2020		2019
Regulatory assets, current:
Undercollections to be collected through rate riders	A/B	2021	$	26.8	$	19.1
Rate case expenses being recovered in base rates	B	2021	0.7		0.6
Total regulatory assets, current			27.5		19.7
Regulatory assets, non-current:
Pension benefits	B	Ongoing	94.4		83.9
Unrecovered OVEC charges	C	Undetermined	28.9		29.1
Regulatory compliance costs	B	Undetermined	6.3		6.3
Smart grid and AMI costs	B	Undetermined	8.5		8.5
Unamortized loss on reacquired debt	B	Various	7.1		10.0
Deferred storm costs	A	Undetermined	11.5		5.1
Deferred vegetation management and other	A/B	Undetermined	15.7		12.7
Decoupling deferral	C	Undetermined	13.8		13.8
Uncollectible deferral	C	Undetermined	7.4		4.4
Total regulatory assets, non-current			193.6		173.8
Total regulatory assets			$	221.1	$	193.5
Regulatory liabilities, current:
Overcollection of costs to be refunded through rate riders	A/B	2021	$	18.0	$	27.9
Total regulatory liabilities, current			18.0		27.9
Regulatory liabilities, non-current:
Estimated costs of removal - regulated property		Not Applicable	138.8		143.6
Deferred income taxes payable through rates		Various	61.2		73.6
TCJA regulatory liability	B	Ongoing	7.2		12.9
PJM transmission enhancement settlement	A	2025	7.0		8.9
Postretirement benefits	B	Ongoing	4.1		4.6
Total regulatory liabilities, non-current			218.3		243.6
Total regulatory liabilities			$	236.3	$	271.5

A – Recovery of incurred costs plus rate of return.

B – Recovery of incurred costs without a rate of return.

C – Recovery not yet determined, but recovery is probable of occurring in future rate proceedings.

Subsidiaries [Member]

Schedule of Regulatory Assets and Liabilities [Table Text Block]

The following table presents DP&L’s Regulatory assets and liabilities:

	Type of Recovery	Amortization Through	December 31,
$ in millions			2020		2019
Regulatory assets, current:
Undercollections to be collected through rate riders	A/B	2021	$	26.8	$	19.1
Rate case expenses being recovered in base rates	B	2021	0.7		0.6
Total regulatory assets, current			27.5		19.7
Regulatory assets, non-current:
Pension benefits	B	Ongoing	94.4		83.9
Unrecovered OVEC charges	C	Undetermined	28.9		29.1
Regulatory compliance costs	B	Undetermined	6.3		6.3
Smart grid and AMI costs	B	Undetermined	8.5		8.5
Unamortized loss on reacquired debt	B	Various	7.1		10.0
Deferred storm costs	A	Undetermined	11.5		5.1
Deferred vegetation management and other	A/B	Undetermined	15.7		12.7
Decoupling deferral	C	Undetermined	13.8		13.8
Uncollectible deferral	C	Undetermined	7.4		4.4
Total regulatory assets, non-current			193.6		173.8
Total regulatory assets			$	221.1	$	193.5
Regulatory liabilities, current:
Overcollection of costs to be refunded through rate riders	A/B	2021	$	18.0	$	27.9
Total regulatory liabilities, current			18.0		27.9
Regulatory liabilities, non-current:
Estimated costs of removal - regulated property		Not Applicable	138.8		143.6
Deferred income taxes payable through rates		Various	61.2		73.6
TCJA regulatory liability	B	Ongoing	7.2		12.9
PJM transmission enhancement settlement	A	2025	7.0		8.9
Postretirement benefits	B	Ongoing	4.1		4.6
Total regulatory liabilities, non-current			218.3		243.6
Total regulatory liabilities			$	236.3	$	271.5

A – Recovery of incurred costs plus rate of return.

B – Recovery of incurred costs without a rate of return.

C – Recovery not yet determined, but recovery is probable of occurring in future rate proceedings.