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Supplemental Financial Information
 9 Months Ended
Sep. 30, 2019
Supplemental Financial Information [Line Items]  
Supplemental Financial Information Supplemental Financial Information

Accounts receivable and Inventories are as follows at September 30, 2019 and December 31, 2018:
 
 
September 30,
 
December 31,
$ in millions
 
2019
 
2018
Accounts receivable, net:
 
 
 
 
Customer receivables
 
$
51.1

 
$
55.8

Unbilled revenue
 
15.2

 
16.8

Amounts due from affiliates
 
0.2

 
—

Due from PJM transmission enhancement settlement
 
2.4

 
16.5

Other
 
1.3

 
2.3

Provision for uncollectible accounts
 
(0.4
)
 
(0.9
)
Total accounts receivable, net
 
$
69.8

 
$
90.5

 
 
 
 
 
Inventories, at average cost:
 
 
 
 
Fuel and limestone
 
$
3.0

 
$
1.9

Materials and supplies
 
10.0

 
8.3

Other
 
—

 
0.5

Total inventories, at average cost
 
$
13.0

 
$
10.7



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, 2019 and 2018 are as follows:
Details about Accumulated Other Comprehensive Income / (Loss) components
 
Affected line item in the Condensed Consolidated Statements of Operations
 
Three months ended
 
Nine months ended
 
 
 
 
September 30,
 
September 30,
$ in millions
 
 
 
2019
 
2018
 
2019
 
2018
Gains and losses on cash flow hedges (Note 5):
 
 
 
 
 
 
 
 
 
 
Interest expense
 
$
(0.3
)
 
$
(0.3
)
 
$
(0.9
)
 
$
(0.9
)
 
 
Income tax benefit / (expense)
 
(0.1
)
 
0.1

 
—

 
0.3

 
 
Net of income taxes
 
(0.4
)
 
(0.2
)
 
(0.9
)
 
(0.6
)
 
 
 
 
 
 
 
 
 
 
 
 
 
Loss from discontinued operations
 
—

 
—

 
—

 
4.3

 
 
Income tax benefit from discontinued operations
 
(0.4
)
 
—

 
(0.4
)
 
(1.5
)
 
 
Net of income taxes
 
(0.4
)
 
—

 
(0.4
)
 
2.8

 
 
 
 
 
 
 
 
 
 
 
Amortization of defined benefit pension items (Note 8):
 
 
 
 
 
 
 
 
 
 
Other expense
 
0.1

 
0.2

 
0.2

 
0.5

 
 
Income tax benefit
 
(0.1
)
 
(0.1
)
 
(0.1
)
 
(0.1
)
 
 
Net of income taxes
 
—

 
0.1

 
0.1

 
0.4

 
 
 
 
 
 
 
 
 
 
 
Total reclassifications for the period, net of income taxes
 
$
(0.8
)
 
$
(0.1
)
 
$
(1.2
)
 
$
2.6



The changes in the components of Accumulated Other Comprehensive Income / (Loss) during the nine months ended September 30, 2019 are as follows:
$ in millions
 
Gains / (losses) on cash flow hedges
 
Change in unfunded pension and postretirement benefit obligation
 
Total
Balance at January 1, 2019
 
$
17.0

 
$
(14.8
)
 
$
2.2

 
 
 
 
 
 
 
Other comprehensive loss before reclassifications
 
(1.0
)
 
—

 
(1.0
)
Amounts reclassified from AOCI to earnings
 
(1.3
)
 
0.1

 
(1.2
)
Net current period other comprehensive income / (loss)
 
(2.3
)
 
0.1

 
(2.2
)
 
 
 
 
 
 
 
Balance at September 30, 2019
 
$
14.7

 
$
(14.7
)
 
$
—



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 of Operating expenses - other are summarized as follows:
 
 
Three months ended
 
Nine months ended
 
 
September 30,
 
September 30,
$ in millions
 
2019
 
2018
 
2019
 
2018
Loss on disposal and sale of businesses
 
$
—

 
$
—

 
$
—

 
$
11.7

Fixed-asset impairment
 
—

 
1.6

 
—

 
2.8

Other
 
—

 
—

 
0.9

 
0.1

Net other expense / (income)
 
$
—

 
$
1.6

 
$
0.9

 
$
14.6
THE DAYTON POWER AND LIGHT COMPANY [Member]  
Supplemental Financial Information [Line Items]  
Supplemental Financial Information Supplemental Financial Information

Accounts receivable and Inventories are as follows at September 30, 2019 and December 31, 2018:
 
 
September 30,
 
December 31,
$ in millions
 
2019
 
2018
Accounts receivable, net:
 
 
 
 
Customer receivables
 
$
50.0

 
$
53.3

Unbilled revenue
 
15.2

 
16.8

Amounts due from affiliates
 
3.2

 
2.3

Due from PJM transmission enhancement settlement
 
2.4

 
16.5

Other
 
1.3

 
2.4

Provision for uncollectible accounts
 
(0.4
)
 
(0.9
)
Total accounts receivable, net
 
$
71.7

 
$
90.4

 
 
 
 
 
Inventories, at average cost:
 
 
 
 
Materials and supplies
 
$
9.8

 
$
7.1

Other
 
—

 
0.6

Total inventories, at average cost
 
$
9.8

 
$
7.7



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, 2019 and 2018 are as follows:
Details about Accumulated Other Comprehensive Income / (Loss) components
 
Affected line item in the Condensed Statements of Operations
 
Three months ended
 
Nine months ended
 
 
 
 
September 30,
 
September 30,
$ in millions
 
 
 
2019
 
2018
 
2019
 
2018
Gains and losses on cash flow hedges (Note 5):
 
 
 
 
 
 
 
 
 
 
Interest expense
 
$
—

 
$
(0.3
)
 
$
(0.1
)
 
$
(1.1
)
 
 
Income tax expense
 
—

 
0.1

 
—

 
0.6

 
 
Net of income taxes
 
—

 
(0.2
)
 
(0.1
)
 
(0.5
)
 
 
 
 
 
 
 
 
 
 
 
Amortization of defined benefit pension items (Note 8):
 
 
 
 
 
 
 
 
 
 
Other expense
 
0.8

 
1.0

 
2.6

 
3.2

 
 
Income tax expense / (benefit)
 
0.9

 
(0.2
)
 
(0.5
)
 
(0.7
)
 
 
Net of income taxes
 
1.7

 
0.8

 
2.1

 
2.5

 
 
 
 
 
 
 
 
 
 
 
Total reclassifications for the period, net of income taxes
 
$
1.7

 
$
0.6

 
$
2.0

 
$
2.0



The changes in the components of Accumulated Other Comprehensive Income / (Loss) during the nine months ended September 30, 2019 are as follows:
$ in millions
 
Gains / (losses) on cash flow hedges
 
Change in unfunded pension and postretirement benefit obligation
 
Total
Balance at January 1, 2019
 
$
0.6

 
$
(35.9
)
 
$
(35.3
)
 
 
 
 
 
 
 
Other comprehensive loss before reclassifications
 
(0.9
)
 
—

 
(0.9
)
Amounts reclassified from AOCI to earnings
 
(0.1
)
 
2.1

 
2.0

Net current period other comprehensive income / (loss)
 
(1.0
)
 
2.1

 
1.1

 
 
 
 
 
 
 
Balance at September 30, 2019
 
$
(0.4
)
 
$
(33.8
)
 
$
(34.2
)