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Retirement and Postemployment Benefits (Weighted-Average Assumptions, Cost Trend Rates and Funded Status) (Details) (USD $)
In Millions, unless otherwise specified
12 Months Ended
Dec. 31, 2013
Dec. 31, 2012
Dec. 31, 2011
Multiemployer Plans (Numeric) [Abstract]      
Contributions to specific plan $ 68 $ 59 $ 67
Significant Specific Multiemployer Plan [Member]
     
Multiemployer Plans (Numeric) [Abstract]      
Employer Identification Number 232004424    
Plan number of pension plan 001    
Contributions to specific plan 5    
Threshold, as a percentage, of contributions by individual contributors to a specific plan that if exceeded require disclosure 5.00%    
Number of subsidiaries whose contributions, on a combined basis, exceeded 5% of a specific plan's contributions 3    
Threshold, as a percentage, of contributions to a specific plan that if exceeded require disclosure 5.00%    
Expiration date of the collective-bargaining agreement Apr. 30, 2014    
Multiemployer Plan, period contributions   5 5
Multiemployer Pension Plans [Member]
     
Multiemployer Plans (Numeric) [Abstract]      
Multiemployer Plan, number of plans 70    
Pension Benefits United States [Member]
     
Weighted Average Assumptions Used in the Valuation of the Benefit Obligations (Details) [Abstract]      
Benefit obligations valuation discount rate 5.12% 4.22%  
Benefit obligations valuation rate of compensation increase 3.97% 3.98%  
Weighted Average Assumptions Used to Determine the Net Periodic Benefit Costs (Details) [Abstract]      
Net periodic benefit costs discount rate 4.22% 5.06% 5.42%
Net periodic benefit costs rate of compensation increase 3.98% 4.02% 4.88%
Net periodic benefit costs expected return on plan assets 7.03% [1] 7.07% [1] 7.25% [1]
Assumed Health Care Cost Trend Rates (Details) [Abstract]      
Health care cost trend rate assumed for next year, obligations 7.60% 8.00% 8.50%
Health care cost trend rate assumed for next year, cost 8.00% 8.50% 9.00%
Rate to which the cost trend rate is assumed to decline, obligations 5.00% 5.50% 5.50%
Rate to which the cost trend rate is assumed to decline,cost 5.50% 5.50% 5.50%
Year that the rate reaches the ultimate trend rate, obligations 2020 2019 2019
Year that the rate reaches the ultimate trend rate, cost 2019 2019 2019
Change in Benefit Obligation [Roll Forward]      
Benefit Obligation, beginning of period 5,046 4,381  
Service cost 126 103 95
Interest cost 213 220 217
Participant contributions        
Plan amendments        
Actuarial (gain) loss (540) 546  
Settlements    (25)  
Termination benefits        
Net transfer in (out)        
Actual expenses paid    (3)  
Gross benefits paid (254) [2] (176)  
Federal subsidy        
Currency conversion        
Benefit Obligation, end of period 4,591 5,046 4,381
Change in Plan Assets [Roll Forward]      
Balance at beginning of period 3,939 3,471  
Actual return on plan assets 72 432  
Employer contributions 399 239  
Participant contributions        
Settlements    (25)  
Actual expenses paid    (2)  
Gross benefits paid (254) [2] (176)  
Currency conversion        
Balance at end of period 4,156 3,939 3,471
Lump sum cash payouts made to terminated vested employees 64    
Funded Status, end of period (435) (1,107)  
Amounts recognized in the Balance Sheets consist of: [Abstract]      
Current liability (8) (8)  
Noncurrent liability (427) (1,099)  
Net amount recognized, end of period (435) (1,107)  
Amounts recognized in AOCI and regulatory asets/liabilities (pre-tax): [Abstract]      
Prior service cost (credit) 69 91  
Net actuarial loss 842 1,241  
Total 911 1,332  
Total accumulated benefit obligation for defined benefit pension plans 4,191 4,569  
Changes in Plan Assets and Benefit Obligations Recognized in AOCI and Regulatory Assets/Liabilities by Type (Details) [Abstract]      
AOCI 430 659  
Regulatory assets/liabilities 481 673  
Total 911 1,332  
Pension Plans Where the Projected or Accumulated Benefit Obligation Exceed the Value of Plan Assets (Details) [Abstract]      
Projected benefit obligations 4,591 5,046  
Fair value of plan assets where the projected benefit obligations exceed the value of plan assets 4,156 3,939  
Accumulated benefit obligation 572 4,569  
Fair value of plan assets where the accumulated benefit obligations exceed the value of plan assets 431 3,939  
Pension Benefits United States [Member] | Multiemployer Pension Plans [Member]
     
Multiemployer Plans (Numeric) [Abstract]      
Contributions to specific plan 36 31 36
Pension Benefits United Kingdom [Member]
     
Weighted Average Assumptions Used in the Valuation of the Benefit Obligations (Details) [Abstract]      
Benefit obligations valuation discount rate 4.41% 4.27%  
Benefit obligations valuation rate of compensation increase 4.00% 4.00%  
Weighted Average Assumptions Used to Determine the Net Periodic Benefit Costs (Details) [Abstract]      
Net periodic benefit costs discount rate 4.27% 5.24% 5.59%
Net periodic benefit costs rate of compensation increase 4.00% 4.00% 3.75%
Net periodic benefit costs expected return on plan assets 7.16% [1] 7.17% [1] 7.04% [1]
Change in Benefit Obligation [Roll Forward]      
Benefit Obligation, beginning of period 7,888 6,638  
Service cost 69 54 44
Interest cost 320 340 282
Participant contributions 15 15  
Plan amendments        
Actuarial (gain) loss 46 1,081  
Settlements        
Termination benefits 3 2  
Net transfer in (out)    12  
Actual expenses paid        
Gross benefits paid (375) (397)  
Federal subsidy        
Currency conversion 177 143  
Benefit Obligation, end of period 8,143 7,888 6,638
Change in Plan Assets [Roll Forward]      
Balance at beginning of period 6,911 6,351  
Actual return on plan assets 438 476  
Employer contributions 134 341  
Participant contributions 15 15  
Settlements        
Actual expenses paid        
Gross benefits paid (375) (397)  
Currency conversion 161 125  
Balance at end of period 7,284 6,911 6,351
Funded Status, end of period (859) (977)  
Amounts recognized in the Balance Sheets consist of: [Abstract]      
Current liability        
Noncurrent liability (859) (977)  
Net amount recognized, end of period (859) (977)  
Amounts recognized in AOCI and regulatory asets/liabilities (pre-tax): [Abstract]      
Prior service cost (credit)    1  
Net actuarial loss 2,112 2,184  
Total 2,112 [3] 2,185 [3]  
Total accumulated benefit obligation for defined benefit pension plans 7,542 7,259  
Changes in Plan Assets and Benefit Obligations Recognized in AOCI and Regulatory Assets/Liabilities by Type (Details) [Abstract]      
Total 2,112 [3] 2,185 [3]  
Pension Plans Where the Projected or Accumulated Benefit Obligation Exceed the Value of Plan Assets (Details) [Abstract]      
Projected benefit obligations 8,143 7,888  
Fair value of plan assets where the projected benefit obligations exceed the value of plan assets 7,284 6,911  
Accumulated benefit obligation 3,441 3,349  
Fair value of plan assets where the accumulated benefit obligations exceed the value of plan assets 3,131 2,812  
Other Postretirement Benefits United States [Member]
     
Weighted Average Assumptions Used in the Valuation of the Benefit Obligations (Details) [Abstract]      
Benefit obligations valuation discount rate 4.91% 4.00%  
Benefit obligations valuation rate of compensation increase 3.96% 3.97%  
Weighted Average Assumptions Used to Determine the Net Periodic Benefit Costs (Details) [Abstract]      
Net periodic benefit costs discount rate 4.00% 4.80% 5.14%
Net periodic benefit costs rate of compensation increase 3.97% 4.00% 4.90%
Net periodic benefit costs expected return on plan assets 5.94% [1] 5.99% [1] 6.57% [1]
Effect of One Percentage Point Change in Assumed Health Care Costs Trend Rate (Details) [Abstract]      
Effect on accumulated postretirement benefit obligation of a one percentage point increase 6    
Effect on accumulated postretirement benefit obligation of a one percentage point decrease (5)    
Change in Benefit Obligation [Roll Forward]      
Benefit Obligation, beginning of period 722 687  
Service cost 14 12 12
Interest cost 29 31 33
Participant contributions 12    
Plan amendments (4) (1)  
Actuarial (gain) loss (54) 31  
Settlements        
Termination benefits        
Net transfer in (out)        
Actual expenses paid        
Gross benefits paid (57) (46)  
Federal subsidy    2  
Currency conversion        
Benefit Obligation, end of period 662 722 687
Change in Plan Assets [Roll Forward]      
Balance at beginning of period 421 391  
Actual return on plan assets 37 42  
Employer contributions 30 27  
Participant contributions 12    
Settlements        
Actual expenses paid        
Gross benefits paid (54) (44)  
Currency conversion        
Balance at end of period 446 421 391
Funded Status, end of period (216) (301)  
Amounts recognized in the Balance Sheets consist of: [Abstract]      
Current liability (1) (1)  
Noncurrent liability (215) (300)  
Net amount recognized, end of period (216) (301)  
Amounts recognized in AOCI and regulatory asets/liabilities (pre-tax): [Abstract]      
Prior service cost (credit) (11) (7)  
Net actuarial loss 33 106  
Total 22 99  
Changes in Plan Assets and Benefit Obligations Recognized in AOCI and Regulatory Assets/Liabilities by Type (Details) [Abstract]      
AOCI 19 59  
Regulatory assets/liabilities 3 40  
Total 22 99  
Other Postretirement Benefits United States [Member] | Multiemployer Other Postretirement Medical Plans [Member]
     
Multiemployer Plans (Numeric) [Abstract]      
Contributions to specific plan 32 28 31
PPL Energy Supply LLC [Member]
     
Multiemployer Plans (Numeric) [Abstract]      
Multiemployer Plan, period contributions 68 59 67
PPL Energy Supply LLC [Member] | Significant Specific Multiemployer Plan [Member]
     
Multiemployer Plans (Numeric) [Abstract]      
Employer Identification Number 232004424    
Plan number of pension plan 001    
Contributions to specific plan 5    
Threshold, as a percentage, of contributions by individual contributors to a specific plan that if exceeded require disclosure 5.00%    
Number of subsidiaries whose contributions, on a combined basis, exceeded 5% of a specific plan's contributions 3    
Threshold, as a percentage, of contributions to a specific plan that if exceeded require disclosure 5.00%    
Expiration date of the collective-bargaining agreement Apr. 30, 2014    
Multiemployer Plan, period contributions   5 5
PPL Energy Supply LLC [Member] | Multiemployer Pension Plans [Member]
     
Multiemployer Plans (Numeric) [Abstract]      
Multiemployer Plan, number of plans 70    
PPL Energy Supply LLC [Member] | Pension Benefits United States [Member]
     
Weighted Average Assumptions Used in the Valuation of the Benefit Obligations (Details) [Abstract]      
Benefit obligations valuation discount rate 5.18% 4.25%  
Benefit obligations valuation rate of compensation increase 3.94% 3.95%  
Weighted Average Assumptions Used to Determine the Net Periodic Benefit Costs (Details) [Abstract]      
Net periodic benefit costs discount rate 4.25% 5.12% 5.47%
Net periodic benefit costs rate of compensation increase 3.95% 4.00% 4.75%
Net periodic benefit costs expected return on plan assets 7.00% [1] 7.00% [1] 7.25% [1]
Assumed Health Care Cost Trend Rates (Details) [Abstract]      
Health care cost trend rate assumed for next year, obligations 7.60% 8.00% 8.50%
Health care cost trend rate assumed for next year, cost 8.00% 8.50% 9.00%
Rate to which the cost trend rate is assumed to decline, obligations 5.00% 5.50% 5.50%
Rate to which the cost trend rate is assumed to decline,cost 5.50% 5.50% 5.50%
Year that the rate reaches the ultimate trend rate, obligations 2020 2019 2019
Year that the rate reaches the ultimate trend rate, cost 2019 2019 2019
Change in Benefit Obligation [Roll Forward]      
Benefit Obligation, beginning of period 176 143  
Service cost 7 6 5
Interest cost 8 7 7
Plan amendments        
Actuarial (gain) loss (23) 23  
Gross benefits paid (5) (3)  
Benefit Obligation, end of period 163 176 143
Change in Plan Assets [Roll Forward]      
Balance at beginning of period 149 132  
Actual return on plan assets 3 16  
Employer contributions    4  
Gross benefits paid (5) (3)  
Balance at end of period 147 149 132
Funded Status, end of period (16) (27)  
Amounts recognized in the Balance Sheets consist of: [Abstract]      
Current liability        
Noncurrent liability (16) (27)  
Net amount recognized, end of period (16) (27)  
Amounts recognized in AOCI and regulatory asets/liabilities (pre-tax): [Abstract]      
Prior service cost (credit)        
Net actuarial loss 34 52  
Total 34 52  
Total accumulated benefit obligation for defined benefit pension plans 163 176  
Changes in Plan Assets and Benefit Obligations Recognized in AOCI and Regulatory Assets/Liabilities by Type (Details) [Abstract]      
Total 34 52  
PPL Energy Supply LLC [Member] | Pension Benefits United States [Member] | PPL Services Funded Status Allocation [Member]
     
Change in Plan Assets [Roll Forward]      
Funded Status, end of period 96 268  
PPL Energy Supply LLC [Member] | Pension Benefits United States [Member] | Multiemployer Pension Plans [Member]
     
Multiemployer Plans (Numeric) [Abstract]      
Multiemployer Plan, period contributions 36 31 36
PPL Energy Supply LLC [Member] | Other Postretirement Benefits United States [Member]
     
Weighted Average Assumptions Used in the Valuation of the Benefit Obligations (Details) [Abstract]      
Benefit obligations valuation discount rate 4.51% 3.77%  
Benefit obligations valuation rate of compensation increase 3.94% 3.95%  
Weighted Average Assumptions Used to Determine the Net Periodic Benefit Costs (Details) [Abstract]      
Net periodic benefit costs discount rate 3.77% 4.60% 4.95%
Net periodic benefit costs rate of compensation increase 3.95% 4.00% 4.75%
Change in Benefit Obligation [Roll Forward]      
Benefit Obligation, beginning of period 17 17  
Service cost 1 1 1
Interest cost    1 1
Plan amendments (4) (1)  
Actuarial (gain) loss (1)     
Gross benefits paid (1) (1)  
Benefit Obligation, end of period 12 17 17
Change in Plan Assets [Roll Forward]      
Balance at beginning of period        
Actual return on plan assets        
Employer contributions 1     
Gross benefits paid (1)     
Balance at end of period         
Funded Status, end of period (12) (17)  
Amounts recognized in the Balance Sheets consist of: [Abstract]      
Current liability (1) (1)  
Noncurrent liability (11) (16)  
Net amount recognized, end of period (12) (17)  
Amounts recognized in AOCI and regulatory asets/liabilities (pre-tax): [Abstract]      
Prior service cost (credit) (5) (1)  
Net actuarial loss 1 2  
Total (4) 1  
Changes in Plan Assets and Benefit Obligations Recognized in AOCI and Regulatory Assets/Liabilities by Type (Details) [Abstract]      
Total (4) 1  
PPL Energy Supply LLC [Member] | Other Postretirement Benefits United States [Member] | PPL Services Funded Status Allocation [Member]
     
Change in Plan Assets [Roll Forward]      
Funded Status, end of period 35 60  
PPL Energy Supply LLC [Member] | Other Postretirement Benefits United States [Member] | Multiemployer Other Postretirement Medical Plans [Member]
     
Multiemployer Plans (Numeric) [Abstract]      
Multiemployer Plan, period contributions 32 28 31
PPL Electric Utilities Corp [Member] | Pension Benefits United States [Member] | PPL Services Funded Status Allocation [Member]
     
Change in Plan Assets [Roll Forward]      
Funded Status, end of period 96 237  
PPL Electric Utilities Corp [Member] | Other Postretirement Benefits United States [Member] | PPL Services Funded Status Allocation [Member]
     
Change in Plan Assets [Roll Forward]      
Funded Status, end of period 41 61  
LG And E And KU Energy LLC [Member] | Pension Benefits United States [Member]
     
Weighted Average Assumptions Used in the Valuation of the Benefit Obligations (Details) [Abstract]      
Benefit obligations valuation discount rate 5.18% 4.24%  
Benefit obligations valuation rate of compensation increase 4.00% 4.00%  
Weighted Average Assumptions Used to Determine the Net Periodic Benefit Costs (Details) [Abstract]      
Net periodic benefit costs discount rate 4.24% 5.09% 5.49%
Net periodic benefit costs rate of compensation increase 4.00% 4.00% 5.25%
Net periodic benefit costs expected return on plan assets 7.10% [1] 7.25% [1] 7.25% [1]
Assumed Health Care Cost Trend Rates (Details) [Abstract]      
Health care cost trend rate assumed for next year, obligations 7.60% 8.00% 8.50%
Health care cost trend rate assumed for next year, cost 8.00% 8.50% 9.00%
Rate to which the cost trend rate is assumed to decline, obligations 5.00% 5.50% 5.50%
Rate to which the cost trend rate is assumed to decline,cost 5.50% 5.50% 5.50%
Year that the rate reaches the ultimate trend rate, obligations 2020 2019 2019
Year that the rate reaches the ultimate trend rate, cost 2019 2019 2019
Change in Benefit Obligation [Roll Forward]      
Benefit Obligation, beginning of period 1,487 1,306  
Service cost 26 22 24
Interest cost 62 64 67
Participant contributions        
Actuarial (gain) loss (177) 144  
Gross benefits paid (70) [4] (48)  
Federal subsidy        
Benefit Obligation, end of period 1,328 1,487 1,306
Change in Plan Assets [Roll Forward]      
Balance at beginning of period 1,070 944  
Actual return on plan assets 21 117  
Employer contributions 152 57  
Participant contributions        
Gross benefits paid (70) [4] (48)  
Balance at end of period 1,173 1,070 944
Lump sum cash payouts made to terminated vested employees 21    
Funded Status, end of period (155) (417)  
Amounts recognized in the Balance Sheets consist of: [Abstract]      
Current liability (3) (3)  
Noncurrent liability (152) (414)  
Net amount recognized, end of period (155) (417)  
Amounts recognized in AOCI and regulatory asets/liabilities (pre-tax): [Abstract]      
Prior service cost (credit) 24 28  
Net actuarial loss 205 355  
Total 229 383  
Total accumulated benefit obligation for defined benefit pension plans 1,176 1,319  
Changes in Plan Assets and Benefit Obligations Recognized in AOCI and Regulatory Assets/Liabilities by Type (Details) [Abstract]      
AOCI (19) 27  
Regulatory assets/liabilities 248 356  
Total 229 383  
Pension Plans Where the Projected or Accumulated Benefit Obligation Exceed the Value of Plan Assets (Details) [Abstract]      
Projected benefit obligations 1,328 1,487  
Fair value of plan assets where the projected benefit obligations exceed the value of plan assets 1,173 1,070  
Accumulated benefit obligation 350 1,319  
Fair value of plan assets where the accumulated benefit obligations exceed the value of plan assets 284 1,070  
LG And E And KU Energy LLC [Member] | Other Postretirement Benefits United States [Member]
     
Weighted Average Assumptions Used in the Valuation of the Benefit Obligations (Details) [Abstract]      
Benefit obligations valuation discount rate 4.91% 3.99%  
Benefit obligations valuation rate of compensation increase 4.00% 4.00%  
Weighted Average Assumptions Used to Determine the Net Periodic Benefit Costs (Details) [Abstract]      
Net periodic benefit costs discount rate 3.99% 4.78% 5.12%
Net periodic benefit costs rate of compensation increase 4.00% 4.00% 5.25%
Net periodic benefit costs expected return on plan assets 6.76% [1] 7.02% [1] 7.16% [1]
Effect of One Percentage Point Change in Assumed Health Care Costs Trend Rate (Details) [Abstract]      
Effect on accumulated postretirement benefit obligation of a one percentage point increase 5    
Effect on accumulated postretirement benefit obligation of a one percentage point decrease (4)    
Change in Benefit Obligation [Roll Forward]      
Benefit Obligation, beginning of period 209 214  
Service cost 5 4 4
Interest cost 8 9 10
Participant contributions 7 8  
Actuarial (gain) loss (18) (8)  
Gross benefits paid (18) (19)  
Federal subsidy    1  
Benefit Obligation, end of period 193 209 214
Change in Plan Assets [Roll Forward]      
Balance at beginning of period 68 58  
Actual return on plan assets 1 8  
Employer contributions 16 13  
Participant contributions 7 8  
Gross benefits paid (18) (19)  
Balance at end of period 74 68 58
Funded Status, end of period (119) (141)  
Amounts recognized in the Balance Sheets consist of: [Abstract]      
Current liability        
Noncurrent liability (119) (141)  
Net amount recognized, end of period (119) (141)  
Amounts recognized in AOCI and regulatory asets/liabilities (pre-tax): [Abstract]      
Prior service cost (credit) 8 11  
Net actuarial loss (30) (17)  
Total (22) (6)  
Changes in Plan Assets and Benefit Obligations Recognized in AOCI and Regulatory Assets/Liabilities by Type (Details) [Abstract]      
AOCI        
Regulatory assets/liabilities (22) (6)  
Total (22) (6)  
Louisville Gas And Electric Co [Member] | Pension Benefits United States [Member]
     
Weighted Average Assumptions Used in the Valuation of the Benefit Obligations (Details) [Abstract]      
Benefit obligations valuation discount rate 5.13% 4.20%  
Weighted Average Assumptions Used to Determine the Net Periodic Benefit Costs (Details) [Abstract]      
Net periodic benefit costs discount rate 4.20% 5.00% 5.39%
Net periodic benefit costs expected return on plan assets 7.10% [1] 7.25% [1] 7.25% [1]
Change in Benefit Obligation [Roll Forward]      
Benefit Obligation, beginning of period 331 298  
Service cost 2 2 2
Interest cost 14 14 14
Actuarial (gain) loss (35) 32  
Gross benefits paid (21) [5] (14)  
Benefit Obligation, end of period 291 331 298
Change in Plan Assets [Roll Forward]      
Balance at beginning of period 287 256  
Actual return on plan assets 4 32  
Employer contributions 11 13  
Gross benefits paid (21) [5] (14)  
Balance at end of period 281 287 256
Lump sum cash payouts made to terminated vested employees 7    
Funded Status, end of period (10) (44)  
Amounts recognized in the Balance Sheets consist of: [Abstract]      
Noncurrent liability (10) (44)  
Net amount recognized, end of period (10) (44)  
Amounts recognized in AOCI and regulatory asets/liabilities (pre-tax): [Abstract]      
Prior service cost (credit) 15 17  
Net actuarial loss 90 123  
Total 105 140  
Total accumulated benefit obligation for defined benefit pension plans 288 328  
Changes in Plan Assets and Benefit Obligations Recognized in AOCI and Regulatory Assets/Liabilities by Type (Details) [Abstract]      
Total 105 140  
Louisville Gas And Electric Co [Member] | Pension Benefits United States [Member] | LKE Funded Status Allocation [Member]
     
Change in Plan Assets [Roll Forward]      
Funded Status, end of period 9 58  
Louisville Gas And Electric Co [Member] | Other Postretirement Benefits United States [Member]
     
Weighted Average Assumptions Used in the Valuation of the Benefit Obligations (Details) [Abstract]      
Benefit obligations valuation discount rate        
Weighted Average Assumptions Used to Determine the Net Periodic Benefit Costs (Details) [Abstract]      
Net periodic benefit costs discount rate         
Net periodic benefit costs expected return on plan assets         
Louisville Gas And Electric Co [Member] | Other Postretirement Benefits United States [Member] | LKE Funded Status Allocation [Member]
     
Change in Plan Assets [Roll Forward]      
Funded Status, end of period 73 81  
Kentucky Utilities Co [Member] | Pension Benefits United States [Member] | LKE Funded Status Allocation [Member]
     
Change in Plan Assets [Roll Forward]      
Funded Status, end of period 11 104  
Kentucky Utilities Co [Member] | Other Postretirement Benefits United States [Member] | LKE Funded Status Allocation [Member]
     
Change in Plan Assets [Roll Forward]      
Funded Status, end of period $ 42 $ 53  
[1] The expected long-term rates of return for pension and other postretirement benefits are based on management's projections using a best-estimate of expected returns, volatilities and correlations for each asset class. Each plan's specific current and expected asset allocations are also considered in developing a reasonable return assumption.
[2] Certain U.S. pension plans offered a limited-time program in 2013 during which terminated vested participants could elect to receive their accrued pension benefit as a one-time lump sum payment. The increase in gross benefits paid is primarily the result of $64 million of lump-sum cash payments made to terminated vested participants in 2013 in connection with these offerings.
[3] WPD is not subject to accounting for the effects of certain types of regulation as prescribed by GAAP. As a result, WPD does not record regulatory assets/liabilities.
[4] Certain LKE pension plans offered a limited-time program in 2013 during which terminated vested participants could elect to receive their accrued pension benefit as a one-time lump-sum payment. The increase in gross benefits paid is primarily the result of $21 million of lump-sum cash payments made to terminated vested participants in 2013 in connection with these offerings.
[5] LG&E's pension plan offered a limited-time program in 2013 during which terminated vested participants could elect to receive their accrued pension benefit as a one-time lump-sum payment. The increase in gross benefits paid is primarily the result of $7 million of lump-sum cash payments made to terminated vested participants in 2013 in connection with this offering.