Changes in Accumulated Other Comprehensive Income (Exelon, Generation, ComEd, PECO and BGE)

12 Months Ended

Dec. 31, 2013

Accumulated Other Comprehensive Income Loss [Line Items]

Accumulated Other Comprehensive Income Loss [Text Block]

21. Changes in Accumulated Other Comprehensive Income (Exelon, Generation, and PECO)

The following table presents changes in accumulated other comprehensive income (loss) (AOCI) by component for the year ended December 31, 2013:

			Gains and (Losses) on Cash Flow Hedges		Unrealized Gains and (Losses) on Marketable Securities		Pension and Non-Pension Postretirement Benefit Plan items		Foreign Currency Items		AOCI of Equity Investments		Total
Exelon ^(a)
	Beginning balance	$	368	$	0	$	(3,137)	$	0	$	2	$	(2,767)
	OCI before reclassifications		29		2		669		(10)		101		791
	Amounts reclassified from AOCI ^(b)		(277)		0		208		0		5		(64)
	Net current-period OCI		(248)		2		877		(10)		106		727
	Ending balance	$	120	$	2	$	(2,260)	$	(10)	$	108	$	(2,040)

Generation^(a)
	Beginning balance	$	512	$	0	$	0	$	0	$	1	$	513
	OCI before reclassifications		15		2		0		(10)		102		109
	Amounts reclassified from AOCI ^(b)		(413)		0		0		0		5		(408)
	Net current-period OCI		(398)		2		0		(10)		107		(299)
	Ending balance	$	114	$	2	$	0	$	(10)	$	108	$	214

ComEd^(a)

PECO ^(a)
	Beginning balance	$	0	$	1	$	0	$	0	$	0	$	1
	OCI before reclassifications		0		0		0		0		0		0
	Amounts reclassified from AOCI ^(b)		0		0		0		0		0		0
	Net current-period OCI		0		0		0		0		0		0
	Ending balance	$	0	$	1	$	0	$	0	$	0	$	1

BGE ^(a)

(a) All amounts are net of tax. Amounts in parenthesis represent a decrease in accumulated other comprehensive income.

(b) See next table for details about these reclassifications.

ComEd, PECO, and BGE did not have any reclassifications out of AOCI to Net Income during the year ended December 31, 2013. The following table presents amounts reclassified out of AOCI to Net Income for Exelon and Generation during the year ended December 31, 2013:

(a) All amounts are net of tax. Amounts in parenthesis represent a decrease in accumulated other comprehensive income.

(b) See next table for details about these reclassifications.

Details about AOCI components		Items reclassified out of AOCI (a)			Affected line item in the statement where Net Income is presented
		Exelon		Generation

Gains and (losses) on cash flow hedges
Energy related hedges	$	464	$	683	Operating revenues
Other cash flow hedges		(3)		0	Interest expense
		461		683	Total before tax
		(184)		(270)	Tax expense
	$	277	$	413	Net of tax

Gains and (losses) on available for sale securities

Amortization of pension and other postretirement benefit plan items
Prior service costs	$	(2)	$	0	(b)
Actuarial losses		(339)		0	(b)
Deferred compensation unit plan		(1)		0	(c)
		(342)		0	Total before tax
		134		0	Tax benefit
	$	(208)	$	0	Net of tax

Equity investments
Capital activity	$	(8)	$	(8)	Equity in losses of unconsolidated affiliates
		(8)		(8)	Total before tax
		3		3	Tax benefit
	$	(5)	$	(5)	Net of tax

Total Reclassifications	$	64	$	408	Net of Tax

(a) Amounts in parenthesis represent a decrease in net income.

(b) This accumulated other comprehensive income component is included in the computation of net periodic pension and OPEB cost (see note 16 for additional details).

(a) Amounts in parenthesis represent a decrease in net income.

(b) This accumulated other comprehensive income component is included in the computation of net periodic pension and OPEB cost (see note 16 for additional details).