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Supplemental Financial Information (Tables)
 9 Months Ended
Sep. 30, 2017
Supplemental Financial Information [Abstract]  
Components of non-operating income and expenses
The following tables provide additional information about the Registrants’ Consolidated Statements of Operations and Comprehensive Income for the three and nine months ended September 30, 2017 and 2016.
 
Three Months Ended September 30, 2017
 
 
 
 
 
 
 
 
 
 
 
Successor
 
 
 
 
 
 
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Other, Net
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Decommissioning-related activities:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net realized income on decommissioning trust funds(a)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regulatory agreement units
$
159

 
$
159

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Non-regulatory agreement units
59

 
59

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Net unrealized gains on decommissioning trust funds
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regulatory agreement units
44

 
44

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Non-regulatory agreement units
111

 
111

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Net unrealized losses on pledged assets
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Zion Station decommissioning
(4
)
 
(4
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Regulatory offset to decommissioning trust fund-related activities(b)
(161
)
 
(161
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Total decommissioning-related activities
208

 
208

 
—

 
—

 
—


—

 
—

 
—

 
—

Investment income
2

 
1

 
—

 
—

 
—

 
1

 
1

 
—

 
—

Interest income related to uncertain income tax positions
4

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

AFUDC — Equity
17

 
—

 
2

 
2

 
4

 
9

 
6

 
2

 
1

Other
6

 
—

 
3

 
—

 
—

 
3

 
—

 
2

 
—

Other, net
$
237


$
209


$
5


$
2


$
4


$
13


$
7


$
4


$
1

 
Nine Months Ended September 30, 2017
 
 
 
 
 
 
 
 
 
 
 
Successor
 
 
 
 
 
 
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Other, Net
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Decommissioning-related activities:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net realized income on decommissioning trust funds(a)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regulatory agreement units
$
439

 
$
439

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Non-regulatory agreement units
165

 
165

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Net unrealized gains on decommissioning trust funds
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regulatory agreement units
253

 
253

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Non-regulatory agreement units
347

 
347

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Net unrealized losses on pledged assets
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Zion Station decommissioning
(5
)
 
(5
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Regulatory offset to decommissioning trust fund-related activities(b)
(558
)
 
(558
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Total decommissioning-related activities
641

 
641

 
—

 
—

 
—

 
—


—

 
—

 
—

Investment income
6

 
4

 
—

 
—

 
—

 
2

 
1

 
—

 
—

Interest income related to uncertain income tax positions
3

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Benefit related to uncertain income tax positions(c)
2

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

AFUDC — Equity
51

 
—

 
6

 
6

 
12

 
27

 
17

 
5

 
5

Other
22

 
3

 
8

 
—

 
—

 
11

 
4

 
5

 
1

Other, net
$
725


$
648


$
14


$
6


$
12

 
$
40


$
22


$
10


$
6

 
Three Months Ended September 30, 2016
 
 
 
 
 
 
 
 
 
 
 
Successor
 
 
 
 
 
 
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Other, Net
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Decommissioning-related activities:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net realized income on decommissioning trust funds(a)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regulatory agreement units
$
57

 
$
57

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Non-regulatory agreement units
35

 
35

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Net unrealized gains on decommissioning trust funds
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regulatory agreement units
155

 
155

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Non-regulatory agreement units
116

 
116

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Net unrealized losses on pledged assets
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Zion Station decommissioning
(5
)
 
(5
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Regulatory offset to decommissioning trust fund-related activities(b)
(168
)
 
(168
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Total decommissioning-related activities
190

 
190

 
—

 
—

 
—


—


—

 
—

 
—

Investment income (expense)
2

 
1

 
—

 
(1
)
 
—

 
—

 
—

 
—

 
—

Interest income related to uncertain income tax positions
8

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Penalty related to uncertain income tax positions(c)
(106
)
 
—

 
(86
)
 
—

 
—

 
—

 
—

 
—

 
—

AFUDC — Equity
19

 
—

 
5

 
2

 
5

 
7

 
5

 
1

 
1

Other
7

 
(6
)
 
1

 
1

 
—

 
12

 
7

 
2

 
1

Other, net
$
120


$
185


$
(80
)

$
2


$
5

 
$
19


$
12


$
3


$
2

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Successor
 
 
Predecessor
 
Nine Months Ended September 30, 2016
 
March 24, 2016 to September 30, 2016
 
 
January 1, 2016 to March 23, 2016
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
Pepco
 
DPL
 
ACE
 
PHI
 
 
PHI
Other, Net
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Decommissioning-related activities:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net realized income on decommissioning trust funds(a)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regulatory agreement units
$
181

 
$
181

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
 
$
—

Non-regulatory agreement units
95

 
95

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
 
—

Net unrealized gains on decommissioning trust funds
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regulatory agreement units
286

 
286

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
 
—

Non-regulatory agreement units
216

 
216

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
 
—

Net unrealized losses on pledged assets
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Zion Station decommissioning
(2
)
 
(2
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
 
—

Regulatory offset to decommissioning trust fund-related activities(b)
(380
)
 
(380
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
 
—

Total decommissioning-related activities
396

 
396

 
—

 
—

 
—


—

 
—

 
—

 
—

 
 
—

Investment income (expense)
14

 
6

 
—

 
(1
)
 
2

 
—

 
—

 
—

 
1

 
 
—

Long-term lease income
4

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
 
—

Interest income related to uncertain income tax positions
13

 
—

 
—

 
—

 
—

 
1

 
—

 
1

 
—

 
 
—

Penalty related to uncertain income tax positions(c)
(106
)
 
—

 
(86
)
 
—

 
—

 
—

 
—

 
—

 
—

 
 
—

AFUDC — Equity
43

 
—

 
8

 
6

 
14

 
14

 
3

 
5

 
15

 
 
7

Loss on debt extinguishment
(3
)
 
(2
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
 
—

Other
16

 
(5
)
 
6

 
1

 
—

 
13

 
6

 
2

 
15

 
 
(11
)
Other, net
$
377


$
395


$
(72
)

$
6


$
16


$
28

 
$
9

 
$
8

 
$
31

 
 
$
(4
)
_________
(a)
Includes investment income and realized gains and losses on sales of investments of the trust funds.
(b)
Includes the elimination of NDT fund activity for the Regulatory Agreement Units, including the elimination of net income taxes related to all NDT fund activity for those units. See Note 16 — Asset Retirement Obligations of the Exelon 2016 Form 10-K for additional information regarding the accounting for nuclear decommissioning.
Schedule Of Taxes Excluding Income And Excise Taxes [Text Block]
The following utility taxes are included in revenues and expenses for the three and nine months ended September 30, 2017 and 2016. Generation’s utility tax expense represents gross receipts tax related to its retail operations, and the utility registrants' utility tax expense represents municipal and state utility taxes and gross receipts taxes related to their operating revenues. The offsetting collection of utility taxes from customers is recorded in revenues on the Registrants’ Consolidated Statements of Operations and Comprehensive Income.
 
Three Months Ended September 30, 2017
 
 
 
 
 
 
 
 
 
 
 
Successor
 
 
 
 
 
 
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Utility taxes
$
245


$
35


$
65


$
35


$
22

 
$
88

 
$
83


$
5


$
—


 
Nine Months Ended September 30, 2017
 
 
 
 
 
 
 
 
 
 
 
Successor
 
 
 
 
 
 
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Utility taxes
$
682


$
97


$
181


$
95


$
69

 
$
240

 
$
226


$
14


$
—

 
Three Months Ended September 30, 2016
 
 
 
 
 
 
 
 
 
 
 
Successor
 
 
 
 
 
 
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Utility taxes
$
255


$
35


$
67


$
40


$
21

 
$
92

 
$
87


$
5


$
—

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Successor
 
 
Predecessor
 
Nine Months Ended September 30, 2016
 
March 24, 2016 to September 30, 2016
 
 
January 1, 2016 to March 23, 2016
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
Pepco
 
DPL
 
ACE
 
PHI
 
 
PHI
Utility taxes
$
624


$
90


$
186


$
106


$
66

 
$
240


$
14


$
—

 
$
176

 
 
$
78
Components of depreciation, amortization and accretion, and other, net
The following tables provide additional information regarding the Registrants’ Consolidated Statements of Cash Flows for the nine months ended September 30, 2017 and 2016.
 
Nine Months Ended September 30, 2017
 
 
 
 
 
 
 
 
 
 
 
Successor
 
 
 
 
 
 
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Depreciation, amortization and accretion
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Property, plant and equipment(a)
$
2,416

 
$
1,010

 
$
579

 
$
194

 
$
233

 
$
342

 
$
153

 
$
92

 
$
66

Amortization of regulatory assets(a)
355

 
—

 
52

 
19

 
115

 
169

 
89

 
32

 
47

Amortization of intangible assets, net(a)
43

 
36

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Amortization of energy contract assets and liabilities(b)
19

 
19

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Nuclear fuel(c)
816

 
816

 
—

 
—

 
—

 
—

 
—

 
—

 
—

ARO accretion(d)
350

 
350

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Total depreciation, amortization and accretion
$
3,999


$
2,231


$
631


$
213


$
348

 
$
511

 
$
242


$
124


$
113

 
 
 
Successor
 
 
Predecessor
 
Nine Months Ended September 30, 2016
 
March 24, 2016 to September 30, 2016
 
 
January 1, 2016 to March 23, 2016
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
Pepco
 
DPL
 
ACE
 
PHI
 
 
PHI
Depreciation, amortization and accretion
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Property, plant and equipment(a)
$
2,490

 
$
1,297

 
$
524

 
$
181

 
$
223

 
$
128

 
$
82

 
$
61

 
$
215

 
 
$
94

Amortization of regulatory assets(a)
293

 
—

 
49

 
20

 
84

 
93

 
38

 
69

 
140

 
 
58

Amortization of intangible assets, net(a)
38

 
32

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
 
—

Amortization of energy contract assets and liabilities(b)
(7
)
 
(7
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
 
—

Nuclear fuel(c)
862

 
862

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
 
—

ARO accretion(d)
333

 
332

 
1

 
—

 
—

 
—

 
—

 
—

 
—

 
 
—

Total depreciation, amortization and accretion
$
4,009


$
2,516


$
574


$
201


$
307

 
$
221


$
120


$
130

 
$
355

 
 
$
152

_________
(a)
Included in Depreciation and amortization on the Registrants' Consolidated Statements of Operations and Comprehensive Income.
(b)
Included in Operating revenues or Purchased power and fuel expense on the Registrants’ Consolidated Statements of Operations and Comprehensive Income.
(c)
Included in Purchased power and fuel expense on the Registrants’ Consolidated Statements of Operations and Comprehensive Income.
(d)
Included in Operating and maintenance expense on the Registrants’ Consolidated Statements of Operations and Comprehensive Income
Cash Flow Supplemental Disclosures
 
Nine Months Ended September 30, 2017
 
 
 
 
 
 
 
 
 
 
 
Successor
 
 
 
 
 
 
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Other non-cash operating activities:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Pension and non-pension postretirement benefit costs
$
482

 
$
170

 
$
131

 
$
21

 
$
47

 
$
72

 
$
19

 
$
10

 
$
10

Loss from equity method investments
26

 
26

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Provision for uncollectible accounts
103

 
31

 
25

 
17

 
4

 
26

 
11

 
1

 
14

Stock-based compensation costs
76

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Other decommissioning-related activity(a)
(213
)
 
(213
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Energy-related options(b)
15

 
15

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Amortization of regulatory asset related to debt costs
7

 
—

 
3

 
1

 
—

 
3

 
1

 
1

 
1

Amortization of rate stabilization deferral
(7
)
 
—

 
—

 
—

 
7

 
(14
)
 
(12
)
 
(2
)
 
—

Amortization of debt fair value adjustment
(13
)
 
(9
)
 
—

 
—

 
—

 
(4
)
 
—

 
—

 
—

Discrete impacts from EIMA and FEJA(c)
(61
)
 
—

 
(61
)
 
—

 
—

 
—

 
—

 
—

 
—

Amortization of debt costs
57

 
33

 
3

 
1

 
1

 
1

 
1

 
—

 
—

Provision for excess and obsolete inventory

52

 
50

 
1

 
—

 
—

 
1

 
—

 
1

 
—

Merger-related commitments(d)
—

 
—

 
—

 
—

 
—

 
(8
)
 
(6
)
 
(2
)
 
—

Severance costs
33

 
25

 
—

 
—

 
—

 
3

 
—

 
—

 
—

Other
46

 
4

 
10

 
(2
)
 
(7
)
 
(14
)
 
(6
)
 
(3
)
 
(4
)
Total other non-cash operating activities
$
603


$
132


$
112


$
38


$
52

 
$
66

 
$
8


$
6


$
21

Non-cash investing and financing activities:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Change in capital expenditures not paid
$
(101
)
 
$
20

 
$
(79
)
 
$
(29
)
 
$
16

 
$
(6
)
 
$
7

 
$
14

 
$
(18
)
Fair value of pension obligation transferred in connection with the FitzPatrick acquisition
—

 
33

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Change in PPE related to ARO update
(141
)
 
(141
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Indemnification of like-kind exchange position(g)
—

 
—

 
21

 
—

 
—

 
—

 
—

 
—

 
—

Non-cash financing of capital projects
16

 
16

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Dividends on stock compensation
5

 
—

 
—

 
—

 
—

 
—

 
—


—

 
—

Dissolution of financing trust due to long-term debt retirement
8

 
—

 
—

 
—

 
8

 
—

 
—

 
—

 
—

Fair value adjustment of long-term debt due to retirement
(5
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Successor
 
 
Predecessor
 
Nine Months Ended September 30, 2016
 
March 24, 2016 to September 30, 2016
 
 
January 1, 2016 to March 23, 2016
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
Pepco
 
DPL
 
ACE
 
PHI
 
 
PHI
Other non-cash operating activities:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Pension and non-pension postretirement benefit costs
$
458

 
$
163

 
$
124

 
$
25

 
$
50

 
$
24

 
$
13

 
$
11

 
$
58

 
 
$
23

Loss from equity method investments
15

 
16

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
 
—

Provision for uncollectible accounts
107

 
14

 
31

 
24

 
12

 
15

 
12

 
18

 
27

 
 
16

Stock-based compensation costs
88

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
 
3

Other decommissioning-related activity(a)
(237
)
 
(237
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
 
—

Energy-related options(b)
(20
)
 
(20
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
 
—

Amortization of regulatory asset related to debt costs
7

 
—

 
3

 
1

 
—

 
2

 
—

 
1

 
2

 
 
1

Amortization of rate stabilization deferral
62

 
—

 
—

 
—

 
62

 
3

 
3

 
—

 
—

 
 
5

Amortization of debt fair value adjustment
(9
)
 
(9
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
 
—

Discrete impacts from EIMA (c)
(36
)
 
—

 
(36
)
 
—

 
—

 
—

 
—

 
—

 
—

 
 
—

Amortization of debt costs
26

 
12

 
(3
)
 
2

 
3

 
—

 
—

 
—

 
—

 
 
—

Provision for excess and obsolete inventory
74

 
70

 
4

 
—

 
—

 
1

 
1

 
1

 
—

 
 
1

Merger-related commitments (d)(e)
508

 
3

 
—

 
—

 
—

 
125

 
73

 
110

 
308

 
 
—

Severance costs
130

 
57

 
—

 
—

 
—

 
—

 
—

 
—

 
53

 
 
—

Asset retirement costs
—

 
—

 
—

 
—

 
—

 
—

 
5

 
2

 
—

 
 
—

Lower of cost or net realizable value inventory adjustment
36

 
36

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
 
—

Other
15

 
24

 
(1
)
 
(3
)
 
(18
)
 
(2
)
 
(8
)
 
(5
)
 
(7
)
 
 
(3
)
Total other non-cash operating activities
$
1,224


$
129


$
122


$
49


$
109

 
$
168


$
99


$
138

 
$
441

 
 
$
46

Non-cash investing and financing activities:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Change in capital expenditures not paid
$
(338
)
 
$
(289
)
 
$
(42
)
 
$
(4
)
 
$
17

 
$
15

 
$
(10
)
 
$
2

 
$
(5
)
 
 
$
11

Fair value of net assets contributed to Generation in connection with the PHI Merger, net of cash(d)(f)
—

 
119

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
 
—

Fair value of net assets distributed to Exelon in connection with the PHI Merger, net of cash(d)(f)
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
129

 
 
—

Fair value of pension obligation transferred in connection with the PHI Merger
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
53

 
 
—

Assumption of member purchase liability
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
29

 
 
—

Assumption of merger commitment liability
—

 
—

 
—

 
—

 
—

 
33

 
—

 
—

 
33

 
 
—

Change in PPE related to ARO update
476

 
476

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
 
—

Indemnification of like-kind exchange position(g)
—

 
—

 
157

 
—

 
—

 
—

 
—

 
—

 
—

 
 
—

Non-cash financing of capital projects
84

 
84

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
 
—

Dividends on stock compensation
2

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
 
—


_________
(a)
Includes the elimination of NDT fund activity for the Regulatory Agreement Units, including the elimination of operating revenues, ARO accretion, ARC amortization, investment income and income taxes related to all NDT fund activity for these units. See Note 16 - Asset Retirement Obligations of the Exelon 2016 Form 10-K for additional information regarding the accounting for nuclear decommissioning.
(b)
Includes option premiums reclassified to realized at the settlement of the underlying contracts and recorded in Operating revenues.
(c)
Reflects the change in distribution rates pursuant to EIMA and FEJA, which allows for the recovery of distribution costs by a utility through a pre-established performance-based formula rate tariff. Beginning June 1, 2017, also reflects the change in energy efficiency rates pursuant to FEJA, which allows for the recovery of energy efficiency costs by a utility through a pre-established performance-based formula rate tariff. See Note 5 — Regulatory Matters for more information.
(d)
See Note 4 — Mergers, Acquisitions and Dispositions for additional information related to the merger with PHI.
(e)
Excludes $5 million of forgiveness of Accounts receivable related to merger commitments recorded in connection with the PHI Merger, the balance is included within Provision for uncollectible accounts.
(f)
Immediately following closing of the PHI Merger, the net assets associated with PHI's unregulated business interests were distributed by PHI to Exelon. Exelon contributed a portion of such net assets to Generation.
(g)
See Note 12— Income Taxes for discussion of the like-kind exchange tax position.
Supplemental Balance Sheet Disclosures
The following tables provide additional information about assets and liabilities of the Registrants as of September 30, 2017 and December 31, 2016.
 
 
 
 
 
 
 
 
 
 
 
Successor
 
 
 
 
 
 
September 30, 2017
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Property, plant and equipment:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Accumulated depreciation and amortization
$
20,591

(a) 
$
11,193

(a)  
$
4,191


$
3,366


$
3,351

 
$
448

 
$
3,171


$
1,231


$
1,060

Accounts receivable:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Allowance for uncollectible accounts
$
339


$
111


$
72


$
57


$
25

 
$
74

 
$
29


$
17


$
28

 
 
 
 
 
 
 
 
 
 
 
Successor
 

 
 
 
 
December 31, 2016
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Property, plant and equipment:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Accumulated depreciation and amortization
$
19,169

(b) 
$
10,562

(b)  
$
3,937


$
3,253


$
3,254

 
$
195

 
$
3,050


$
1,175


$
1,016

Accounts receivable:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Allowance for uncollectible accounts
$
334


$
91

 
$
70


$
61


$
32

 
$
80

 
$
29


$
24


$
27

_________
(a)
Includes accumulated amortization of nuclear fuel in the reactor core of $3,303 million.
(b)
Includes accumulated amortization of nuclear fuel in the reactor core of $3,186 million