Overview and Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2011

Overview and Summary of Significant Accounting Policies [Abstract]

Excise Taxes Levied by State or Local Governments

		Three Months Ended				Nine Months Ended
		September 30,				September 30,
$ in millions		2011		2010		2011		2010
State/Local excise taxes	$	14.3	$	14.6	$	39.9	$	40.1

Related Party Transactions

In the normal course of business, DP&L enters into transactions with other subsidiaries of DPL. All material intercompany accounts and transactions are eliminated in DPL's Condensed Consolidated Financial Statements. The following table provides a summary of these transactions:

		Three Months Ended						Nine Months Ended
		September 30,						September 30,
$ in millions		2011			2010			2011			2010
DP&L Revenues:
Sales to DPLER (a)	$	90.2		$	75.9		$	246.3		$	165.9
DP&L Operation & Maintenance Expenses:
Premiums paid for insurance services provided by MVIC (b)	$	(0.8	)	$	(0.8	)	$	(2.4	)	$	(2.5	)
Expense recoveries for services provided to DPLER (c)	$	1.1		$	1.6		$	2.8		$	4.0

(a)	DP&L sells power to DPLER in Ohio to satisfy the electric requirements of its retail customers. The revenues associated with sales to DPLER are recorded as wholesale sales in DP&L's Condensed Financial Statements. The increase in DP&L's sales to DPLER in Ohio during the three and nine months ended September 30, 2011 compared to the similar periods in 2010 is primarily due to an increase in customers electing to switch their generation service from DP&L to DPLER. DP&L did not sell any physical power to MC Squared during either of these periods.
(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.
(c)	In the normal course of business DP&L incurs and records expenses on behalf of DPLER (including MC Squared). Such expenses include but are not limited to employee-related expenses, accounting, information technology, payroll, legal and other administration expenses. DP&L subsequently charges these expenses to DPLER at DP&L's cost and credits the expense in which they were initially recorded.