Supplemental Financial Information (Tables)

12 Months Ended

Dec. 31, 2017

Supplemental Financial Information [Abstract]

The following tables provide additional information about the Registrants’ Consolidated Statements of Operations and Comprehensive Income for the years ended December 31, 2017, 2016 and 2015.



	For the year ended December 31, 2017
											Successor
	Exelon		Generation		ComEd		PECO		BGE		PHI		Pepco		DPL		ACE
Taxes other than income
Utility^(a)	$	898	$	126	$	240	$	125	$	89	$	318	$	300	$	18	$	—
Property	545		269		28		14		132		101		62		32		3
Payroll	230		121		26		15		15		26		6		4		2
Other	58		39		2		—		4		7		3		3		1
Total taxes other than income	$	1,731	$	555	$	296	$	154	$	240	$	452	$	371	$	57	$	6



																		Successor		Predecessor
	For the year ended December 31, 2016																	March 24, 2016 to December 31, 2016		January 1, 2016 to March 23, 2016
	Exelon		Generation		ComEd			PECO		BGE		Pepco		DPL		ACE		PHI		PHI
Taxes other than income
Utility^(a)	$	753	$	122	$	242		$	136	$	85	$	312	$	18	$	—	$	253	$	78
Property	483		246		27			13		123		53		31		3		73		18
Payroll	226		117		28			15		17		8		5		3		23		8
Other	114		21		(4		)	—		4		4		1		1		5		1
Total taxes other than income	$	1,576	$	506	$	293		$	164	$	229	$	377	$	55	$	7	$	354	$	105



	For the year ended December 31, 2015
											Predecessor
	Exelon		Generation		ComEd		PECO		BGE		PHI		Pepco		DPL		ACE
Taxes other than income
Utility^(a)	$	474	$	105	$	236	$	133	$	85	$	326	$	308	$	18	$	—
Property	407		250		27		11		119		94		57		28		3
Payroll	201		118		28		14		16		27		6		4		2
Other	118		16		5		2		4		8		5		1		2
Total taxes other than income	$	1,200	$	489	$	296	$	160	$	224	$	455	$	376	$	51	$	7

__________

(a)

Generation’s utility tax represents gross receipts tax related to its retail operations and ComEd’s, PECO’s, BGE’s, Pepco's, DPL's and ACE's utility taxes represent municipal and state utility taxes and gross receipts taxes related to their operating revenues. The offsetting collection of utility taxes from customers is recorded in revenues on the Registrants’ Consolidated Statements of Operations and Comprehensive Income.

Components of non-operating income and expenses



	For the year ended December 31, 2017
													Successor
	Exelon			Generation			ComEd		PECO		BGE		PHI		Pepco		DPL		ACE
Other, Net
Decommissioning-related activities:
Net realized income on decommissioning trust funds^(a)
Regulatory agreement units	$	488		$	488		$	—	$	—	$	—	$	—	$	—	$	—	$	—
Non-regulatory agreement units	209			209			—		—		—		—		—		—		—
Net unrealized gains on decommissioning trust funds
Regulatory agreement units	455			455			—		—		—		—		—		—		—
Non-regulatory agreement units	521			521			—		—		—		—		—		—		—
Net unrealized losses on pledged assets
Zion Station decommissioning	(10		)	(10		)	—		—		—		—		—		—		—
Regulatory offset to decommissioning trust fund-related activities^(b)	(724		)	(724		)	—		—		—		—		—		—		—
Total decommissioning-related activities	939			939			—		—		—		—		—		—		—
Investment income	8			6			—		—		—		2		1		—		—
Interest income (expense) related to uncertain income tax positions	3			(1		)	—		—		—		—		—		—		—
Penalty related to uncertain income tax positions^(c)	2			—			—		—		—		—		—		—		—
AFUDC—Equity	73			—			12		9		16		36		23		7		6
Other	31			4			10		—		—		16		8		7		1
Other, net	$	1,056		$	948		$	22	$	9	$	16	$	54	$	32	$	14	$	7



																					Successor			Predecessor
	For the year ended December 31, 2016																				March 24, 2016 to December 31, 2016			January 1, 2016 to March 23, 2016
	Exelon			Generation			ComEd			PECO			BGE		Pepco		DPL		ACE		PHI			PHI
Other, Net
Decommissioning-related activities:
Net realized income on decommissioning trust funds^(a)
Regulatory agreement units	$	237		$	237		$	—		$	—		$	—	$	—	$	—	$	—	$	—		$	—
Non-regulatory agreement units	126			126			—			—			—		—		—		—		—			—
Net unrealized gains on decommissioning trust funds
Regulatory agreement units	216			216			—			—			—		—		—		—		—			—
Non-regulatory agreement units	194			194			—			—			—		—		—		—		—			—
Net unrealized losses on pledged assets
Zion Station decommissioning	(1		)	(1		)	—			—			—		—		—		—		—			—
Regulatory offset to decommissioning trust fund-related activities^(b)	(372		)	(372		)	—			—			—		—		—		—		—			—
Total decommissioning-related activities	400			400			—			—			—		—		—		—		—			—
Investment income (loss)	17			8			—			(1		)	2		1		—		1		1			—
Long-term lease income	4			—			—			—			—		—		—		—		—			—
Interest income (expense) related to uncertain income tax positions	13			—			—			—			—		1		—		—		(1		)	—
Penalty related to uncertain income tax positions^(c)	(106		)	—			(86		)	—			—		—		—		—		—			—
AFUDC—Equity	64			—			14			8			19		19		5		6		23			7
Loss on debt extinguishment	(3		)	(2		)	—			—			—		—		—		—		—			—
Other	24			(5		)	7			1			—		15		8		2		21			(11		)
Other, net	$	413		$	401		$	(65	)	$	8		$	21	$	36	$	13	$	9	$	44		$	(4	)



	For the year ended December 31, 2015
														Predecessor
	Exelon			Generation			ComEd		PECO			BGE		PHI		Pepco		DPL		ACE
Other, Net
Decommissioning-related activities:
Net realized income on decommissioning trust funds^(a)
Regulatory agreement units	$	232		$	232		$	—	$	—		$	—	$	—	$	—	$	—	$	—
Non-regulatory agreement units	156			156			—		—			—		—		—		—		—
Net unrealized losses on decommissioning trust funds
Regulatory agreement units	(282		)	(282		)	—		—			—		—		—		—		—
Non-regulatory agreement units	(197		)	(197		)	—		—			—		—		—		—		—
Net unrealized gains on pledged assets
Zion Station decommissioning	7			7			—		—			—		—		—		—		—
Regulatory offset to decommissioning trust fund-related activities^(b)	21			21			—		—			—		—		—		—		—
Total decommissioning-related activities	(63		)	(63		)	—		—			—		—		—		—		—
Investment income (loss)	8			3			—		(2		)	4		—		—		—		—
Long-term lease income	15			—			—		—			—		—		—		—		—
Interest income related to uncertain income tax positions	1			1			—		—			—		34		5		—		—
AFUDC—Equity	24			—			5		5			14		14		12		1		1
Terminated interest rate swaps^(d)	(26		)	—			—		—			—		—		—		—		—
PHI merger related debt exchange^(e)	(22		)	—			—		—			—		—		—		—		—
Other	17			(1		)	16		2			—		40		11		9		2
Other, net	$	(46	)	$	(60	)	$	21	$	5		$	18	$	88	$	28	$	10	$	3

__________


(a)	Includes investment income and realized gains and losses on sales of investments within the nuclear decommissioning trust funds.


(b)	Includes the elimination of NDT fund activity for the Regulatory Agreement Units, including the elimination of net income taxes related to all NDT fund activity for those units. See Note 15 — Asset Retirement Obligations for additional information regarding the accounting for nuclear decommissioning.


(c)	See Note 14—Income Taxes for discussion of the penalty related to the Tax Court’s decision on Exelon’s like-kind exchange tax position.

(d)

In January 2015, in connection with Generation's $750 million issuance of five-year Senior Unsecured Notes, Exelon terminated certain floating-to-fixed interest rate swaps. As the original forecasted transactions were a series of future interest payments over a ten-year period, a portion of the anticipated interest payments are probable not to occur. As a result, $26 million of anticipated payments were reclassified from AOCI to Other, net in Exelon's Consolidated Statements of Operations and Comprehensive Income.


(e)	See Note 13—Debt and Credit Agreements and Note 4—Mergers, Acquisitions and Dispositions for additional information on the PHI merger related debt exchange.

Components of depreciation, amortization and accretion, and other, net

The following tables provide additional information regarding the Registrants’ Consolidated Statements of Cash Flows for the years ended December 31, 2017, 2016 and 2015.



	For the year ended December 31, 2017
											Successor
	Exelon		Generation		ComEd		PECO		BGE		PHI		Pepco		DPL		ACE
Depreciation, amortization and accretion
Property, plant and equipment	$	3,293	$	1,409	$	777	$	261	$	312	$	457	$	203	$	124	$	89
Regulatory assets	478		—		73		25		161		218		118		43		57
Amortization of intangible assets, net	57		48		—		—		—		—		—		—		—
Amortization of energy contract assets and liabilities^(a)	35		35		—		—		—		—		—		—		—
Nuclear fuel^(b)	1,096		1,096		—		—		—		—		—		—		—
ARO accretion^(c)	468		468		—		—		—		—		—		—		—
Total depreciation, amortization and accretion	$	5,427	$	3,056	$	850	$	286	$	473	$	675	$	321	$	167	$	146



																	Successor		Predecessor
	For the year ended December 31, 2016																March 24, 2016 to December 31, 2016		January 1, 2016 to March 23, 2016
	Exelon		Generation		ComEd		PECO		BGE		Pepco		DPL		ACE		PHI		PHI
Depreciation, amortization and accretion
Property, plant and equipment	$	3,477	$	1,835	$	708	$	244	$	299	$	175	$	110	$	82	$	325	$	94
Regulatory assets	407		—		67		26		124		120		47		83		190		58
Amortization of intangible assets, net	52		44		—		—		—		—		—		—		—		—
Amortization of energy contract assets and liabilities^(a)	35		35		—		—		—		—		—		—		—		—
Nuclear fuel^(b)	1,159		1,159		—		—		—		—		—		—		—		—
ARO accretion^(c)	446		446		—		—		—		—		—		—		—		—
Total depreciation, amortization and accretion	$	5,576	$	3,519	$	775	$	270	$	423	$	295	$	157	$	165	$	515	$	152



	For the year ended December 31, 2015
																	Predecessor
	Exelon		Generation		ComEd		PECO		BGE		Pepco		DPL		ACE		PHI
Depreciation, amortization and accretion
Property, plant and equipment	$	2,227	$	1,007	$	635	$	240	$	289	$	164	$	103	$	76	$	392
Regulatory assets	170		—		72		20		77		92		45		99		232
Amortization of intangible assets, net	54		47		—		—		—		—		—		—		—
Amortization of energy contract assets and liabilities^(a)	22		22		—		—		—		—		—		—		—
Nuclear fuel^(b)	1,116		1,116		—		—		—		—		—		—		—
ARO accretion^(c)	398		397		—		—		—		—		—		—		—
Total depreciation, amortization and accretion	$	3,987	$	2,589	$	707	$	260	$	366	$	256	$	148	$	175	$	624

__________


(a)	Included in Operating revenues or Purchased power and fuel on the Registrants’ Consolidated Statements of Operations and Comprehensive Income.


(b)	Included in Purchased power and fuel expense on the Registrants’ Consolidated Statements of Operations and Comprehensive Income.


(c)	Included in Operating and maintenance expense on the Registrants’ Consolidated Statements of Operations and Comprehensive Income.

Schedule of Cash Flow, Supplemental Disclosure



	For the year ended December 31, 2017
														Successor
	Exelon			Generation			ComEd		PECO		BGE			PHI			Pepco			DPL			ACE
Cash paid (refunded) during the year:
Interest (net of amount capitalized)	$	2,430		$	391		$	307	$	103	$	96		$	236		$	114		$	49		$	59
Income taxes (net of refunds)	540			337			83		47		(2		)	(144		)	(104		)	(49		)	(2		)
Other non-cash operating activities:
Pension and non-pension postretirement benefit costs	$	643		$	227		$	176	$	29	$	62		$	94		$	25		$	13		$	13
Loss (Gain) from equity method investments	32			33			—		—		—			(1		)	—			—			—
Provision for uncollectible accounts	125			38			34		26		8			19			8			3			8
Provision for excess and obsolete inventory	56			51			3		—		—			2			1			1			—
Stock-based compensation costs	88			—			—		—		—			—			—			—			—
Other decommissioning-related activity^(a)	(313		)	(313		)	—		—		—			—			—			—			—
Energy-related options^(b)	7			7			—		—		—			—			—			—			—
Amortization of regulatory asset related to debt costs	9			—			4		1		—			4			2			1			1
Amortization of rate stabilization deferral	(10		)	—			—		—		7			(17		)	(17		)	—			—
Amortization of debt fair value adjustment	(18		)	(12		)	—		—		—			(6		)	—			—			—
Merger-related commitments ^(c)	—			—			—		—		—			(8		)	(6		)	(2		)	—
Severance costs	35			31			—		—		—			3			—			—			—
Amortization of debt costs	64			37			5		2		2			4			2			—			1



Discrete impacts from EIMA and FEJA^(d)	(52		)	—			(52		)	—			—			—			—			—			—
Vacation accrual adjustment^(e)	(68		)	(35		)	(12		)	—			—			(8		)	(8		)	—			—
Long-term incentive plan	109			—			—			—			—			—			—			—			—
Change in environmental liabilities	44			44			—			—			—			—			—			—			—
Other	(30		)	4			6			(4		)	(14		)	(27		)	(12		)	(7		)	(6		)
Total other non-cash operating activities	$	721		$	112		$	164		$	54		$	65		$	59		$	(5	)	$	9		$	17
Non-cash investing and financing activities:
Increase (decrease) in capital expenditures not paid	$	42		$	73		$	(61	)	$	22		$	23		$	(12	)	$	5		$	4		$	(13	)
Change in PPE related to ARO update	29			29			—			—			—			—			—			—			—
Non-cash financing of capital projects	16			16			—			—			—			—			—			—			—
Indemnification of like-kind exchange position ^(f)	—			—			21			—			—			—			—			—			—
Dividends on stock compensation	7			—			—			—			—			—			—			—			—
Dissolution of financing trust due to long-term debt retirement	8			—			—			—			8			—			—			—			—
Fair value adjustment of long-term debt due to retirement	(5		)	—			—			—			—			—			—			—			—
Fair value of pension and OPEB obligation transferred in connection with FitzPatrick	—			33			—			—			—			—			—			—			—

__________


(a)	Includes the elimination of NDT fund activity for the Regulatory Agreement Units, including the elimination of operating revenues, ARO accretion, ARC amortization, investment income and income taxes related to all NDT fund activity for these units. See Note 15 — Asset Retirement Obligations for additional information regarding the accounting for nuclear decommissioning.


(b)	Includes option premiums reclassified to realized at the settlement of the underlying contracts and recorded to results of operations.


(c)	See Note 4 - Mergers, Acquisitions and Dispositions for more information.


(d)	Reflects the change in ComEd's distribution and energy efficiency formula rates . See Note 3 — Regulatory Matters for more information.

(e)

On December 1, 2017, Exelon adopted a single, standard vacation accrual policy for all non-represented, non-craft (represented and craft policies remained unchanged) employees effective January 1, 2018. To reflect the new policy, Exelon recorded a one-time, $68 million pre-tax credit to expense to reverse 2018 vacation cost originally accrued throughout 2017 that will now be accrued ratably over the year in 2018.


(f)	See Note 14 — Income Taxes for discussion of the like-kind exchange tax position.



																									Successor			Predecessor
	For the year ended December 31, 2016																								March 24, 2016 to December 31, 2016			January 1, 2016 to March 23, 2016
	Exelon			Generation			ComEd			PECO			BGE			Pepco			DPL			ACE			PHI			PHI
Cash paid (refunded) during the year:
Interest (net of amount capitalized)	$	1,340		$	339		$	298		$	104		$	92		$	118		$	47		$	62		$	209		$	43
Income taxes (net of refunds)	(441		)	435			(444		)	64			31			216			115			200			258			11
Other non-cash operating activities:
Pension and non-pension postretirement benefit costs	$	619		$	218		$	166		$	33		$	67		$	31		$	18		$	15		$	86		$	23
Loss from equity method investments	24			25			—			—			—			—			—			—			—			—
Provision for uncollectible accounts	155			19			41			30			1			29			23			32			65			16
Stock-based compensation costs	111			—			—			—			—			—			—			—			—			3
Other decommissioning-related activity^(a)	(384		)	(384		)	—			—			—			—			—			—			—			—
Energy-related options^(b)	(11		)	(11		)	—			—			—			—			—			—			—			—
Amortization of regulatory asset related to debt costs	9			—			4			1			—			2			1			1			3			1
Amortization of rate stabilization deferral	76			—			—			—			81			(12		)	2			—			(5		)	5
Amortization of debt fair value adjustment	(11		)	(11		)	—			—			—			—			—			—			—			—
Merger-related commitments ^(c)(d)	558			53			—			—			—			125			82			110			317			—
Severance costs	99			22			—			—			—			—			—			—			56			—
Discrete impacts from EIMA^(e)	8			—			8			—			—			—			—			—			—			—
Amortization of debt costs	35			17			4			3			1			—			—			—			1			—
Provision for excess and obsolete inventory	12			6			4			—			—			3			1			1			1			1
Lower of cost or market inventory adjustment	37			36			—			1			—			—			—			—			—			—
Baltimore City Conduit Lease Settlement	(28		)	—			—			—			(28		)	—			—			—			—			—
Cash Working Capital Order	(13		)	—			—			—			(13		)	—			—			—			—			—
Asset Retirement Costs	2			—			—			—			—			—			1			2			2			—
Long-term incentive plan	70			—			—			—			—			—			—			—			—			—
Other	(35		)	25			(12		)	(3		)	(21		)	5			(14		)	(6		)	(12		)	(3		)
Total other non-cash operating activities	$	1,333		$	15		$	215		$	65		$	88		$	183		$	114		$	155		$	514		$	46
Non-cash investing and financing activities:
Increase (decrease) in capital expenditures not paid	$	(128	)	$	50		$	(91	)	$	(11	)	$	(86	)	$	27		$	(12	)	$	11		$	21		$	11



Change in PPE related to ARO update	191		191		—	—	—	—	—	—	—	—
Indemnification of like-kind exchange position^(g)	—		—		158	—	—	—	—	—	—	—
Dividends on stock compensation	6		—		—	—	—	—	—	—	—	—
Non-cash financing of capital projects	95		95		—	—	—	—	—	—	—	—
Sale of Upstream assets^(c)	37		37		—	—	—	—	—	—	—	—
Pending FitzPatrick Acquisition^(h)	(54	)	(54	)	—	—	—	—	—	—	—	—
Fair value of net assets contributed to Generation in connection with the PHI merger, net of cash	—		119		—	—	—	—	—	—	—	—
Fair value of net assets distributed to Exelon in connection with the PHI Merger, net of cash ^(c)(f)	—		—		—	—	—	—	—	—	127	—
Fair value of pension obligation transferred in connection with the PHI Merger ^(c)(f)	—		—		—	—	—	—	—	—	53	—
Assumption of member purchase liability	—		—		—	—	—	—	—	—	29	—
Assumption of merger commitment liability	—		—		—	—	—	33	—	—	33	—

__________


(a)	Includes the elimination of NDT fund activity for the Regulatory Agreement Units, including the elimination of operating revenues, ARO accretion, ARC amortization, investment income and income taxes related to all NDT fund activity for these units. See Note 15 — Asset Retirement Obligations for additional information regarding the accounting for nuclear decommissioning.


(b)	Includes option premiums reclassified to realized at the settlement of the underlying contracts and recorded to results of operations.


(c)	See Note 4 - Mergers, Acquisitions and Dispositions for more information.


(d)	Excludes $5 million of forgiveness of Accounts receivable related to merger commitments recorded in connection with the PHI Merger, the balance is included within Provision for uncollectible accounts.


(e)	Reflects the change in distribution rates pursuant to EIMA, which allows for the recovery of costs by a utility through a pre-established performance-based formula rate. See Note 3 — Regulatory Matters for more information.


(f)	Immediately following closing of the PHI Merger, the net assets associated with PHI’s unregulated business interests were distributed by PHI to Exelon. Exelon contributed a portion of such net assets to Generation.


(g)	See Note 14 — Income Taxes for discussion of the like-kind exchange tax position.


(h)	Reflects the transfer of nuclear fuel to Entergy under the cost reimbursement provisions of the FitzPatrick acquisition agreements. See Note 4 - Mergers, Acquisitions and Dispositions for more information.



	For the year ended December 31, 2015
																Predecessor
	Exelon			Generation			ComEd			PECO			BGE			PHI			Pepco			DPL			ACE
Cash paid (refunded) during the year:
Interest (net of amount capitalized)	$	930		$	348		$	308		$	94		$	120		$	268		$	116		$	47		$	63
Income taxes (net of refunds)	342			476			(265		)	64			73			(13		)	(6		)	(5		)	—
Other non-cash operating activities:
Pension and non-pension postretirement benefit costs	$	637		$	269		$	206		$	39		$	65		$	97		$	30		$	15		$	15
Loss from equity method investments	7			8			—			—			—			—			—			—			—
Provision for uncollectible accounts	120			22			53			30			15			61			21			20			20
Provision for excess and obsolete inventory	10			9			1			—			—			1			—			—			—
Stock-based compensation costs	97			—			—			—			—			13			—			—			—
Other decommissioning-related activity^(a)	(82		)	(82		)	—			—			—			—			—			—			—
Energy-related options^(b)	21			21			—			—			—			—			—			—			—
Amortization of regulatory asset related to debt costs	7			—			5			2			—			5			2			1			1
Amortization of rate stabilization deferral	73			—			—			—			73			(2		)	1			(3		)	—
Amortization of debt fair value adjustment	(17		)	(17		)	—			—			—			—			—			—			—
Discrete impacts from EIMA^(c)	144			—			144			—			—			—			—			—			—
Amortization of debt costs	58			15			4			2			2			2			—			—			—
Lower of cost or market inventory adjustment	23			23			—			—			—			—			—			—			—
Long-term incentive plan	24			—			—			—			—			—			—			—			—
Other	(13		)	—			3			(3		)	(18		)	(10		)	—			—			1
Total other non-cash operating activities	$	1,109		$	268		$	416		$	70		$	137		$	167		$	54		$	33		$	37
Non-cash investing and financing activities:
Change in PPE related to ARO update	$	885		$	885		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Increase (decrease) in capital expenditures not paid	96			82			34			(13		)	(9		)	6			(1		)	3			3
Nuclear fuel procurement^(d)	57			57			—			—			—			—			—			—			—
Indemnification of like-kind exchange position^(e)	—			—			7			—			—			—			—			—			—
Dividends on stock compensation	6			—			—			—			—			—			—			—			—
Non-cash financing of capital projects	77			77			—			—			—			—			—			—			—
Long-term software licensing agreement^(f)	95			—			—			—			—			—			—			—			—

__________


(a)	Includes the elimination of NDT fund activity for the Regulatory Agreement Units, including the elimination of operating revenues, ARO accretion, ARC amortization, investment income and income taxes related to all NDT fund activity for these units. See Note 15 — Asset Retirement Obligations for additional information regarding the accounting for nuclear decommissioning.


(b)	Includes option premiums reclassified to realized at the settlement of the underlying contracts and recorded to results of operations.


(c)	Reflects the change in distribution rates pursuant to EIMA, which allows for the recovery of costs by a utility through a pre-established performance-based formula rate. See Note 3 — Regulatory Matters for more information.


(d)	Relates to the nuclear fuel procurement contracts for the purchase of fixed quantities of uranium, which was delivered to Generation in 2015. Generation is required to make payments starting September 30, 2018, with the final payment being due no later than September 30, 2020.


(e)	See Note 14 — Income Taxes for discussion of the like-kind exchange tax position.


(f)	Relates to a long-term software license agreement entered into on May 30, 2015. Exelon is required to make payments starting August of 2015 through May of 2024. See Note 13 - Debt and Credit Agreements.

Supplemental Balance Sheet Disclosures [Text Block]

The following tables provide additional information about assets and liabilities of the Registrants at December 31, 2017 and 2016.



											Successor
December 31, 2017	Exelon		Generation		ComEd		PECO		BGE		PHI		Pepco		DPL		ACE
Investments
Equity method investments:
Financing trusts^(a)	$	14	$	—	$	6	$	8	$	—	$	—	$	—	$	—	$	—
Bloom	206		206		—		—		—		—		—		—		—
Net Power	76		76		—		—		—		—		—		—		—
Other equity method investments	1		1		—		—		—		—		—		—		—
Total equity method investments	297		283		6		8		—		—		—		—		—
Other investments:
Employee benefit trusts and investments^(b)	244		51		—		17		5		132		102		—		—
Other cost method investments	62		62		—		—		—		—		—		—		—
Other available for sale investments	37		37		—		—		—		—		—		—		—
Total investments	$	640	$	433	$	6	$	25	$	5	$	132	$	102	$	—	$	—



											Successor
December 31, 2016	Exelon		Generation		ComEd		PECO		BGE		PHI		Pepco		DPL		ACE
Investments
Equity method investments:
Financing trusts^(a)	$	22	$	—	$	6	$	8	$	8	$	—	$	—	$	—	$	—
Bloom	216		216		—		—		—		—		—		—		—
Net Power	57		57		—		—		—		—		—		—		—
Other equity method investments	16		15		—		—		—		—		—		—		—
Total equity method investments	311		288		6		8		8		—		—		—		—
Other investments:
Employee benefit trusts and investments^(b)	232		44		—		17		4		133		102		—		—
Other cost method investments	52		52		—		—		—		—		—		—		—
Other available for sale investments	34		34		—		—		—		—		—		—		—
Total investments	$	629	$	418	$	6	$	25	$	12	$	133	$	102	$	—	$	—

__________


(a)	Includes investments in affiliated financing trusts, which were not consolidated within the financial statements of Exelon and are shown as investments on the Consolidated Balance Sheets. See Note 1 — Significant Accounting Policies for additional information.


(b)	The Registrants’ investments in these marketable securities are recorded at fair market value.

Accrued Liabilities Current

The following tables provide additional information about liabilities of the Registrants at December 31, 2017 and 2016.



											Successor
December 31, 2017	Exelon		Generation		ComEd		PECO		BGE		PHI		Pepco		DPL		ACE
Accrued expenses
Compensation-related accruals^(a)	$	978	$	407	$	158	$	64	$	58	$	106	$	29	$	17	$	11
Taxes accrued	373		444		60		15		71		61		68		4		5
Interest accrued	328		78		102		33		34		48		23		8		12
Severance accrued	58		30		2		—		—		17		—		—		—
Other accrued expenses	98		61		5		2		1		29		17		6		5
Total accrued expenses	$	1,835	$	1,020	$	327	$	114	$	164	$	261	$	137	$	35	$	33

											Successor
December 31, 2016	Exelon		Generation		ComEd		PECO		BGE		PHI		Pepco		DPL		ACE
Accrued expenses
Compensation-related accruals^(a)	$	1,199	$	557	$	199	$	67	$	64	$	112	$	30	$	17	$	11
Taxes accrued	723		239		330		4		78		65		48		4		9
Interest accrued	1,234		82		609		30		31		49		21		8		12
Severance accrued	44		15		2		—		—		19		—		—		—
Other accrued expenses	260		96		110		3		2		27		14		7		6
Total accrued expenses	$	3,460	$	989	$	1,250	$	104	$	175	$	272	$	113	$	36	$	38

__________


(a)	Primarily includes accrued payroll, bonuses and other incentives, vacation and benefits.