Business Combination (Tables)

9 Months Ended

Sep. 30, 2012

Business Combinations [Abstract]

Schedule of Purchase Price Allocation [Table Text Block]

$ in millions		Final purchase price allocation			Preliminary purchase price allocation
Cash	$	116.4	$		116.4
Restricted cash		18.5			18.5
Accounts receivable		277.6			277.6
Inventory		123.7			123.7
Other current assets		37.3			37.3
Property, plant and equipment		2,477.8			2,548.5
Intangible assets subject to amortization		147.2			166.3
Intangible assets - indefinite-lived		5.0			5.0
Regulatory assets		217.1			201.1
Other non-current assets		58.3			58.3
Current liabilities		(413.1)			(408.2)
Debt		(1,255.1)			(1,255.1)
Deferred taxes		(551.2)			(558.2)
Regulatory liabilities		(117.0)			(117.0)
Other non-current liabilities		(216.8)			(201.5)
Redeemable preferred stock		(18.4)			(18.4)
Net identifiable assets acquired		907.3			994.3
Goodwill		2,576.3			2,489.3
Net assets acquired	$	3,483.6		$	3,483.6

Schedule Of Changes To Preliminary Purchase Price Allocation [Table Text Block]

From November 28, 2011 through September 30, 2012, we recognized the following changes to our preliminary purchase price allocation:
		Decrease / (increase) to preliminary goodwill
$ in millions		Change before deferred income tax effect		Deferred income tax effect
Property, plant and equipment (1)	$	(70.7)	$	25.5
DPLER intangibles (2)		(19.1)		6.7
Out of market coal contract (3)		(34.2)		12.0
Deferred tax liabilities (4)		-		(20.7)
Regulatory assets (5)		15.4		-
Taxes payable (6)		13.1		(16.0)
Other		1.0		-
	$	(94.5)	$	7.5
Net (increase) in goodwill			$	(87.0)
(1) related to refined information associated with certain contractual arrangements, growth and ancillary revenue assumptions.
(2) related to refined market and contractual information.
(3) related to a change in certain assumptions related to an out of market coal contract.
(4) related to an assessment of our overall deferred tax liabilities on regulated property, plant and equipment.
(5) related to the increase in deferred taxes discussed in (4) above.
(6) related to the final DPL Inc. standalone federal tax return.