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Overview and Summary of Significant Accounting Policies Overview and Summary of Significant Accounting Polices (Tables)

12 Months Ended

Dec. 31, 2023

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Schedule of Accounts, Notes, Loans and Financing Receivable

The following table summarizes accounts receivable as of December 31, 2023 and 2022:


	December 31,
$ in millions	2023		2022
Accounts receivable, net
Customer receivables	$	71.0	$	61.3
Unbilled revenue	19.4		24.0
Amounts due from affiliates	0.8		3.2
Other	2.2		3.9
Allowance for credit losses	(0.9)		(0.5)
Total accounts receivable, net	$	92.5	$	91.9

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

The changes in the components of Accumulated other comprehensive loss during the years ended December 31, 2023 and 2022 are as follows:


$ in millions	Gains / (losses) on cash flow hedges		Change in unfunded pension and other postretirement obligations		Total
Balance at January 1, 2022	$	12.8	$	(17.6)	$	(4.8)

Other comprehensive income before reclassifications	—		2.2		2.2
Amounts reclassified from accumulated other comprehensive loss to earnings	(0.8)		1.0		0.2
Net current period other comprehensive income / (loss)	(0.8)		3.2		2.4




Balance at December 31, 2022	12.0		(14.4)		(2.4)

Other comprehensive loss before reclassifications	—		(1.6)		(1.6)
Amounts reclassified from accumulated other comprehensive loss to earnings	(0.8)		0.2		(0.6)
Net current period other comprehensive loss	(0.8)		(1.4)		(2.2)

Balance at December 31, 2023	$	11.2	$	(15.8)	$	(4.6)

Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]

The amounts reclassified out of Accumulated other comprehensive loss by component during the years ended December 31, 2023, 2022 and 2021 are as follows:


Details about AOCL Components	Affected line in the Consolidated Statements of Operations	Years ended December 31,
$ in millions		2023		2022		2021





Gains and losses on cash flow hedges (Note 5):
	Interest expense, net	$	(1.0)	$	(1.0)	$	(1.0)



	Income tax effect	0.2		0.2		0.2
	Net of income taxes	(0.8)		(0.8)		(0.8)





Amortization of unfunded pension and other postretirement obligations (Note 8):
	Other expense	0.2		1.3		2.5
	Income tax effect	—		(0.3)		(0.6)
	Net of income taxes	0.2		1.0		1.9

Total reclassifications for the period, net of income taxes		$	(0.6)	$	0.2	$	1.1

Accounts Receivable, Allowance for Credit Loss

The following table is a rollforward of our allowance for credit losses related to the accounts receivable balances for the years ended December 31, 2023 and 2022:


	December 31,
$ in millions	2023		2022
Allowance for credit losses:
Beginning balance	$	0.5	$	0.3
Current period provision	5.4		2.5
Write-offs charged against allowance	(6.0)		(4.1)
Recoveries collected	1.0		1.8
Ending balance	$	0.9	$	0.5

The allowance for credit losses primarily relates to utility customer receivables, including unbilled amounts. Expected credit loss estimates are developed by disaggregating customers into those with similar credit risk characteristics and using historical credit loss experience. In addition, we also consider how current and future economic conditions are expected to impact collectability. Amounts are written off when reasonable collections efforts have been exhausted.

Schedule of Cash and Cash Equivalents [Table Text Block]

The following table summarizes cash, cash equivalents and restricted cash amounts reported within the Consolidated Balance Sheets that reconcile to the total of such amounts as shown on the Consolidated Statements of Cash Flows:


	December 31,
$ in millions	2023		2022
Cash and cash equivalents	$	41.0	$	30.5
Restricted cash (included in Prepayments and other current assets)	0.1		0.1
Total cash, cash equivalents and restricted cash	$	41.1	$	30.6

THE DAYTON POWER AND LIGHT COMPANY [Member]