Supplemental Financial Information (Tables)

9 Months Ended

Sep. 30, 2019

Supplemental Financial Information [Line Items]

Schedule of 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

Reclassification out of Accumulated Other Comprehensive Income

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

Schedule of Accumulated Other Comprehensive Income (Loss)

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	)	$	—

Schedule of Other Operating Cost and Expense, by Component [Table Text Block]

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]

Schedule of 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

Reclassification out of Accumulated Other Comprehensive Income

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

Schedule of Accumulated Other Comprehensive Income (Loss)

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	)