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Summary of Significant Accounting Policies (Tables)
 9 Months Ended
Sep. 30, 2015
Related Party Transaction [Line Items]  
Schedule of Related Party Transactions
In the normal course of business, DPL enters into transactions with subsidiaries of AES. The following table provides a summary of these transactions:
 
 
Three months ended
 
Nine months ended
 
 
September 30,
 
September 30,
$ in millions
 
2015
 
2014
 
2015
 
2014
Transactions with the Service Company
 
 
 
 
 
 
 
 
Charges from the Service Company
 
$
8.9

 
$
11.7

 
$
28.5

 
$
28.4

Charges to the Service Company
 
$
1.1

 
$
0.6

 
$
5.1

 
$
1.8

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
at September 30, 2015
 
at December 31, 2014
Net prepaid / (payable) to the service company
 
$
0.1

 
$
(4.7
)
THE DAYTON POWER AND LIGHT COMPANY [Member]  
Related Party Transaction [Line Items]  
Schedule of Related Party Transactions
In the normal course of business, DP&L enters into transactions with other subsidiaries of DPL and AES. The following table provides a summary of these transactions:
 
 
Three months ended
September 30,
 
Nine months ended
September 30,
$ in millions
 
2015
 
2014
 
2015
 
2014
DP&L Revenues:
 
 
 
 
 
 
 
 
Sales to DPLER (including MC Squared) (a)
 
$
66.0

 
$
125.6

 
$
245.0

 
$
376.6

DP&L Operations and Maintenance Expenses:
 
 
 
 
 
 
 
 
Premiums paid for insurance services provided by MVIC (b)
 
$
(0.8
)
 
$
(0.7
)
 
$
(2.4
)
 
$
(2.1
)
Expense recoveries for services provided to DPLER (c)
 
$
0.6

 
$
0.5

 
$
1.8

 
$
1.6

Transactions with the Service Company
 
 
 
 
 
 
 
 
Charges from the Service Company
 
$
7.6

 
$
7.4

 
$
24.3

 
$
24.2

Charges to the Service Company
 
$
1.1

 
$
0.6

 
$
5.0

 
$
1.7



DP&L Customer security deposits:
 
at September 30, 2015
 
at December 31, 2014
Deposits received from DPLER (d)
 
$
2.9

 
$
20.1

Balances with the Service Company
 
 
 
 
Net prepaid / (payable) to the service company
 
$
0.1

 
$
(4.7
)


(a)
DP&L sells power to DPLER to satisfy the electric requirements of DPLER’s retail customers. The revenue dollars associated with sales to DPLER are recorded as wholesale revenues in DP&L’s Financial Statements.
(b)
MVIC, a wholly owned captive insurance subsidiary of DPL, provides insurance coverage to DP&L and other DPL subsidiaries for workers’ compensation, general liability, property damages and directors’ and officers’ liability. These amounts represent insurance premiums paid by DP&L to MVIC. DP&L received insurance proceeds from MVIC of $0.5 million and $0.0 million for the three months ended September 30, 2015 and 2014, respectively, and $4.3 million and $0.4 million for the nine months ended September 30, 2015 and 2014, respectively.
(c)
In the normal course of business DP&L incurs and records expenses on behalf of DPLER. Such expenses include, but are not limited to, employee-related expenses, accounting, information technology, payroll, legal and other administrative expenses. DP&L subsequently charges these expenses to DPLER at DP&L’s cost and credits the expense in which they were initially recorded.
(d)
DP&L requires credit assurance from the CRES providers serving customers in its service territory because DP&L is the default energy provider should the CRES provider fail to fulfill its obligations to provide electricity. Due to DPL’s credit downgrade, DP&L required cash collateral from DPLER.