Supplemental Financial Information

9 Months Ended

Sep. 30, 2018

Supplemental Financial Information [Line Items]

Accounts receivable and Inventories are as follows at September 30, 2018 and December 31, 2017:



	September 30,			December 31,
$ in millions	2018			2017
Accounts receivable, net:
Unbilled revenue	$	11.0		$	18.0
Customer receivables	60.4			45.2
Due from PJM transmission enhancement settlement ^(a)	21.7			—
Other	3.5			2.5
Provision for uncollectible accounts	(1.1		)	(1.1		)
Total accounts receivable, net	$	95.5		$	64.6

Inventories, at average cost:
Fuel and limestone	$	2.0		$	4.1
Materials and supplies	8.1			8.1
Other	0.6			0.5
Total inventories, at average cost	$	10.7		$	12.7

(a) - See Note 3 – Regulatory Matters for more information on this item.

Accumulated Other Comprehensive Income / (Loss)

The amounts reclassified out of Accumulated Other Comprehensive Income / (Loss) by component during the three and nine months ended September 30, 2018 and 2017 are as follows:



Details about Accumulated Other Comprehensive Income / (Loss) components	Affected line item in the Condensed Consolidated Statements of Operations	Three months ended September 30,						Nine months ended September 30,
$ in millions		2018			2017			2018			2017
Gains and losses on equity securities (Note 5):
	Other income	$	—		$	—		$	—		$	(0.1	)
	Retained earnings	—			—			(1.6		)	—
	Tax benefit	—			—			0.6			—
	Net of income taxes	—			—			(1.0		)	(0.1		)

Gains and losses on cash flow hedges (Note 6):
	Interest expense	(0.3		)	(0.2		)	(0.9		)	(0.8		)
	Tax benefit	0.1			0.1			0.3			0.3
	Net of income taxes	(0.2		)	(0.1		)	(0.6		)	(0.5		)

	Gain / (loss) from discontinued operations	—			(3.5		)	4.3			(8.5		)
	Tax benefit / (expense) from discontinued operations	—			1.2			(1.5		)	3.0
	Net of income taxes	—			(2.3		)	2.8			(5.5		)

Amortization of defined benefit pension items (Note 9):
	Other income	0.2			—			0.5			1.4
	Tax expense	(0.1		)	—			(0.1		)	(0.5		)
	Net of income taxes	0.1			—			0.4			0.9

Total reclassifications for the period, net of income taxes		$	(0.1	)	$	(2.4	)	$	1.6		$	(5.2	)

The changes in the components of Accumulated Other Comprehensive Income / (Loss) during the nine months ended September 30, 2018 are as follows:



$ in millions	Gains / (losses) on equity securities			Gains / (losses) on cash flow hedges		Change in unfunded pension obligation			Total
Balance at January 1, 2018	$	1.0		$	14.7	$	(14.9	)	$	0.8

Other comprehensive income before reclassifications	—			0.4		—			0.4
Amounts reclassified from AOCI to earnings	—			2.2		0.4			2.6
Amounts reclassified from AOCI to Retained earnings	(1.0		)	—		—			(1.0		)
Net current period other comprehensive income / (loss)	(1.0		)	2.6		0.4			2.0

Balance at September 30, 2018	$	—		$	17.3	$	(14.5	)	$	2.8

Operating expenses - other

Operating expenses - other generally includes gains or losses on asset sales or dispositions, insurance recoveries, gains or losses on the sale of businesses and other expense or income from miscellaneous transactions. The components are summarized as follows:



	Three months ended					Nine months ended
	September 30,					September 30,
$ in millions	2018		2017			2018		2017
Loss on disposal and sale of businesses	$	—	$	—		$	11.7	$	—
Fixed-asset impairment	1.6		—			2.8		—
Other	—		(0.4		)	0.1		(0.4		)
Net other expense / (income)	$	1.6	$	(0.4	)	$	14.6	$	(0.4	)

THE DAYTON POWER AND LIGHT COMPANY [Member]