Available-for-Sale Securities

9 Months Ended

Sep. 30, 2013

Nuclear Decommissioning Trust (NDT) Fund

Power maintains an external master nuclear decommissioning trust to fund its share of decommissioning for its five nuclear facilities upon termination of operation. The trust contains a qualified fund and a non-qualified fund. Section 468A of the Internal Revenue Code limits the amount of money that can be contributed into a qualified fund. The trust funds are managed by third party investment advisers who operate under investment guidelines developed by Power.

Power classifies investments in the NDT Fund as available-for-sale. The following tables show the fair values and gross unrealized gains and losses for the securities held in the NDT Fund:




	As of September 30, 2013
	Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
	Millions
Equity Securities	$	615	$	234	$	(6	)	$	843
Debt Securities
Government Obligations	411		5		(6		)	410
Other Debt Securities	313		11		(4		)	320
Total Debt Securities	724		16		(10		)	730
Other Securities	62		—		—			62
Total NDT Available-for-Sale Securities	$	1,401	$	250	$	(16	)	$	1,635




	As of December 31, 2012
	Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
	Millions
Equity Securities	$	648	$	147	$	(6	)	$	789
Debt Securities
Government Obligations	274		11		—			285
Other Debt Securities	320		22		—			342
Total Debt Securities	594		33		—			627
Other Securities	124		—		—			124
Total NDT Available-for-Sale Securities	$	1,366	$	180	$	(6	)	$	1,540

These amounts in the preceding tables do not include receivables and payables for NDT Fund transactions which have not settled at the end of each period. Such amounts are included in Accounts Receivable and Accounts Payable on the Condensed Consolidated Balance Sheets as shown in the following table.




	As of		As of
	September 30, 2013		December 31, 2012
	Millions
Accounts Receivable	$	43	$	18
Accounts Payable	$	47	$	53

The following table shows the value of securities in the NDT Fund that have been in an unrealized loss position for less than and greater than 12 months.




	As of September 30, 2013									As of December 31, 2012
	Less Than 12 Months					Greater Than 12 Months				Less Than 12 Months					Greater Than 12 Months
	Fair Value		Gross Unrealized Losses			Fair Value		Gross Unrealized Losses		Fair Value		Gross Unrealized Losses			Fair Value		Gross Unrealized Losses
	Millions
Equity Securities (A)	$	78	$	(6	)	$	—	$	—	$	139	$	(6	)	$	—	$	—
Debt Securities
Government Obligations (B)	158		(6		)	—		—		34		—			1		—
Other Debt Securities (C)	131		(4		)	—		—		31		—			6		—
Total Debt Securities	289		(10		)	—		—		65		—			7		—
Other Securities	—		—			—		—		—		—			—		—
NDT Available-for-Sale Securities	$	367	$	(16	)	$	—	$	—	$	204	$	(6	)	$	7	$	—


(A)	Equity Securities—Investments in marketable equity securities within the NDT Fund are primarily in common stocks within a broad range of industries and sectors. The unrealized losses are distributed over a broad range of securities with limited impairment durations. Power does not consider these securities to be other-than-temporarily impaired as of September 30, 2013.

(B)

Debt Securities (Government)—Unrealized losses on Power’s NDT investments in United States Treasury obligations and Federal Agency asset-backed securities were caused by interest rate changes. Since these investments are guaranteed by the United States government or an agency of the United States government, it is not expected that these securities will settle for less than their amortized cost basis, since Power does not intend to sell nor will it be more-likely-than-not required to sell. Power does not consider these securities to be other-than-temporarily impaired as of September 30, 2013.

(C)

Debt Securities (Corporate)—Power’s investments in corporate bonds are limited to investment grade securities. It is not expected that these securities would settle for less than their amortized cost. Since Power does not intend to sell these securities nor will it be more-likely-than-not required to sell, Power does not consider these debt securities to be other-than-temporarily impaired as of September 30, 2013.

The proceeds from the sales of and the net realized gains on securities in the NDT Fund were:




	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2013			2012			2013			2012
	Millions
Proceeds from NDT Fund Sales	$	220		$	617		$	837		$	1,252
Net Realized Gains (Losses) on NDT Fund:
Gross Realized Gains	35			94			95			136
Gross Realized Losses	(9		)	(19		)	(34		)	(41		)
Net Realized Gains (Losses) on NDT Fund	$	26		$	75		$	61		$	95

Gross realized gains and gross realized losses disclosed in the above table were recognized in Other Income and Other Deductions, respectively, in PSEG’s and Power’s Condensed Consolidated Statements of Operations. Net unrealized gains of $115 million (after-tax) were a component of Accumulated Other Comprehensive Loss on PSEG's and Power’s Condensed Consolidated Balance Sheets as of September 30, 2013.

The NDT available-for-sale debt securities held as of September 30, 2013 had the following maturities:




Time Frame	Fair Value
	Millions
Less than one year	$	57
1 - 5 years	167
6 - 10 years	186
11 - 15 years	44
16 - 20 years	19
Over 20 years	257
Total NDT Available-for-Sale Debt Securities	$	730

The cost of these securities was determined on the basis of specific identification.

Power periodically assesses individual securities whose fair value is less than amortized cost to determine whether the investments are considered to be other-than-temporarily impaired. For equity securities, management considers the ability and intent to hold for a reasonable time to permit recovery in addition to the severity and duration of the loss. For fixed income securities, management considers its intent to sell or requirement to sell a security prior to expected recovery. In those cases where a sale is expected, any impairment would be recorded through earnings. For fixed income securities where there is no intent to sell or likely requirement to sell, management evaluates whether credit loss is a component of the impairment. If so, that portion is recorded through earnings while the noncredit loss component is recorded through Accumulated Other Comprehensive Income (Loss). In 2013, other-than-temporary impairments of $7 million were recognized on securities in the NDT Fund. Any subsequent recoveries in the value of these securities would be recognized in Accumulated Other Comprehensive Income (Loss) unless the securities are sold, in which case, any gain would be recognized in income. The assessment of fair market value compared to cost is applied on a weighted average basis taking into account various purchase dates and initial cost of the securities.

Rabbi Trust

PSEG maintains certain unfunded nonqualified benefit plans to provide supplemental retirement and deferred compensation benefits to certain key employees. Certain assets related to these plans have been set aside in a grantor trust commonly known as a “Rabbi Trust.”

PSEG classifies investments in the Rabbi Trust as available-for-sale. The following tables show the fair values, gross unrealized gains and losses and amortized cost basis for the securities held in the Rabbi Trust.




	As of September 30, 2013
	Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
	Millions
Equity Securities	$	14	$	7	$	—		$	21
Debt Securities
Government Obligations	110		—		(2		)	108
Other Debt Securities	45		—		(1		)	44
Total Debt Securities	155		—		(3		)	152
Other Securities	2		—		—			2
Total Rabbi Trust Available-for-Sale Securities	$	171	$	7	$	(3	)	$	175

Securities in the Rabbi Trust in a gross unrealized loss position have been in such position for less than twelve months.




	As of December 31, 2012
	Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Value
	Millions
Equity Securities	$	13	$	5	$	—	$	18
Debt Securities
Government Obligations	114		3		—		117
Other Debt Securities	45		2		—		47
Total Debt Securities	159		5		—		164
Other Securities	3		—		—		3
Total Rabbi Trust Available-for-Sale Securities	$	175	$	10	$	—	$	185

These amounts in the preceding tables do not include receivables and payables for Rabbi Trust Fund transactions which have not settled at the end of each period. Such amounts are included in Accounts Receivable and Accounts Payable on the Condensed Consolidated Balance Sheets as shown in the following table.




	As of		As of
	September 30, 2013		December 31, 2012
	Millions
Accounts Receivable	$	3	$	4
Accounts Payable	$	3	$	5

The proceeds from the sales of and the net realized gains on securities in the Rabbi Trust Fund were:




	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2013		2012		2013			2012
	Millions
Proceeds from Rabbi Trust Sales	$	13	$	6	$	77		$	221
Net Realized Gains (Losses) on Rabbi Trust:
Gross Realized Gains	$	—	$	—	$	4		$	6
Gross Realized Losses	—		—		(3		)	—
Net Realized Gains (Losses) on Rabbi Trust	$	—	$	—	$	1		$	6

Gross realized gains and gross realized losses disclosed in the above table were recognized in Other Income and Other Deductions, respectively, in the Condensed Consolidated Statements of Operations. Net unrealized gains of $2 million (after-tax) were a component of Accumulated Other Comprehensive Loss on the Condensed Consolidated Balance Sheets as of September 30, 2013. The Rabbi Trust available-for-sale debt securities held as of September 30, 2013 had the following maturities:




Time Frame	Fair Value
	Millions
Less than one year	$	—
1 - 5 years	59
6 - 10 years	29
11 - 15 years	7
16 - 20 years	4
Over 20 years	53
Total Rabbi Trust Available-for-Sale Debt Securities	$	152

The cost of these securities was determined on the basis of specific identification.

PSEG periodically assesses individual securities whose fair value is less than amortized cost to determine whether the investments are considered to be other-than-temporarily impaired. For equity securities, the Rabbi Trust is invested in a commingled indexed mutual fund. Due to the commingled nature of this fund, PSEG does not have the ability to hold these securities until expected recovery. As a result, any declines in fair market value below cost are recorded as a charge to earnings. For fixed income securities, management considers its intent to sell or requirement to sell a security prior to expected recovery. In those cases where a sale is expected, any impairment would be recorded through earnings. For fixed income securities where there is no intent to sell or likely requirement to sell, management evaluates whether credit loss is a component of the impairment. If so, that portion is recorded through earnings while the noncredit loss component is recorded through Accumulated Other Comprehensive Income (Loss). The assessment of fair market value compared to cost is applied on a weighted average basis taking into account various purchase dates and initial cost of the securities.

The fair value of assets in the Rabbi Trust related to PSEG, Power and PSE&G are detailed as follows:




	As of		As of
	September 30, 2013		December 31, 2012
	Millions
Power	$	38	$	36
PSE&G	41		61
Other	96		88
Total Rabbi Trust Available-for-Sale Securities	$	175	$	185

Power [Member]

Available-for-Sale Securities

Nuclear Decommissioning Trust (NDT) Fund

Power classifies investments in the NDT Fund as available-for-sale. The following tables show the fair values and gross unrealized gains and losses for the securities held in the NDT Fund:




	As of September 30, 2013
	Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
	Millions
Equity Securities	$	615	$	234	$	(6	)	$	843
Debt Securities
Government Obligations	411		5		(6		)	410
Other Debt Securities	313		11		(4		)	320
Total Debt Securities	724		16		(10		)	730
Other Securities	62		—		—			62
Total NDT Available-for-Sale Securities	$	1,401	$	250	$	(16	)	$	1,635




	As of December 31, 2012
	Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
	Millions
Equity Securities	$	648	$	147	$	(6	)	$	789
Debt Securities
Government Obligations	274		11		—			285
Other Debt Securities	320		22		—			342
Total Debt Securities	594		33		—			627
Other Securities	124		—		—			124
Total NDT Available-for-Sale Securities	$	1,366	$	180	$	(6	)	$	1,540




	As of		As of
	September 30, 2013		December 31, 2012
	Millions
Accounts Receivable	$	43	$	18
Accounts Payable	$	47	$	53

The following table shows the value of securities in the NDT Fund that have been in an unrealized loss position for less than and greater than 12 months.




	As of September 30, 2013									As of December 31, 2012
	Less Than 12 Months					Greater Than 12 Months				Less Than 12 Months					Greater Than 12 Months
	Fair Value		Gross Unrealized Losses			Fair Value		Gross Unrealized Losses		Fair Value		Gross Unrealized Losses			Fair Value		Gross Unrealized Losses
	Millions
Equity Securities (A)	$	78	$	(6	)	$	—	$	—	$	139	$	(6	)	$	—	$	—
Debt Securities
Government Obligations (B)	158		(6		)	—		—		34		—			1		—
Other Debt Securities (C)	131		(4		)	—		—		31		—			6		—
Total Debt Securities	289		(10		)	—		—		65		—			7		—
Other Securities	—		—			—		—		—		—			—		—
NDT Available-for-Sale Securities	$	367	$	(16	)	$	—	$	—	$	204	$	(6	)	$	7	$	—


(A)	Equity Securities—Investments in marketable equity securities within the NDT Fund are primarily in common stocks within a broad range of industries and sectors. The unrealized losses are distributed over a broad range of securities with limited impairment durations. Power does not consider these securities to be other-than-temporarily impaired as of September 30, 2013.

(B)

(C)

The proceeds from the sales of and the net realized gains on securities in the NDT Fund were:




	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2013			2012			2013			2012
	Millions
Proceeds from NDT Fund Sales	$	220		$	617		$	837		$	1,252
Net Realized Gains (Losses) on NDT Fund:
Gross Realized Gains	35			94			95			136
Gross Realized Losses	(9		)	(19		)	(34		)	(41		)
Net Realized Gains (Losses) on NDT Fund	$	26		$	75		$	61		$	95

The NDT available-for-sale debt securities held as of September 30, 2013 had the following maturities:




Time Frame	Fair Value
	Millions
Less than one year	$	57
1 - 5 years	167
6 - 10 years	186
11 - 15 years	44
16 - 20 years	19
Over 20 years	257
Total NDT Available-for-Sale Debt Securities	$	730

The cost of these securities was determined on the basis of specific identification.

Rabbi Trust




	As of September 30, 2013
	Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
	Millions
Equity Securities	$	14	$	7	$	—		$	21
Debt Securities
Government Obligations	110		—		(2		)	108
Other Debt Securities	45		—		(1		)	44
Total Debt Securities	155		—		(3		)	152
Other Securities	2		—		—			2
Total Rabbi Trust Available-for-Sale Securities	$	171	$	7	$	(3	)	$	175

Securities in the Rabbi Trust in a gross unrealized loss position have been in such position for less than twelve months.




	As of December 31, 2012
	Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Value
	Millions
Equity Securities	$	13	$	5	$	—	$	18
Debt Securities
Government Obligations	114		3		—		117
Other Debt Securities	45		2		—		47
Total Debt Securities	159		5		—		164
Other Securities	3		—		—		3
Total Rabbi Trust Available-for-Sale Securities	$	175	$	10	$	—	$	185




	As of		As of
	September 30, 2013		December 31, 2012
	Millions
Accounts Receivable	$	3	$	4
Accounts Payable	$	3	$	5

The proceeds from the sales of and the net realized gains on securities in the Rabbi Trust Fund were:




	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2013		2012		2013			2012
	Millions
Proceeds from Rabbi Trust Sales	$	13	$	6	$	77		$	221
Net Realized Gains (Losses) on Rabbi Trust:
Gross Realized Gains	$	—	$	—	$	4		$	6
Gross Realized Losses	—		—		(3		)	—
Net Realized Gains (Losses) on Rabbi Trust	$	—	$	—	$	1		$	6




Time Frame	Fair Value
	Millions
Less than one year	$	—
1 - 5 years	59
6 - 10 years	29
11 - 15 years	7
16 - 20 years	4
Over 20 years	53
Total Rabbi Trust Available-for-Sale Debt Securities	$	152

The cost of these securities was determined on the basis of specific identification.

The fair value of assets in the Rabbi Trust related to PSEG, Power and PSE&G are detailed as follows:




	As of		As of
	September 30, 2013		December 31, 2012
	Millions
Power	$	38	$	36
PSE&G	41		61
Other	96		88
Total Rabbi Trust Available-for-Sale Securities	$	175	$	185

PSE And G [Member]

Available-for-Sale Securities

Nuclear Decommissioning Trust (NDT) Fund

Power classifies investments in the NDT Fund as available-for-sale. The following tables show the fair values and gross unrealized gains and losses for the securities held in the NDT Fund:




	As of September 30, 2013
	Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
	Millions
Equity Securities	$	615	$	234	$	(6	)	$	843
Debt Securities
Government Obligations	411		5		(6		)	410
Other Debt Securities	313		11		(4		)	320
Total Debt Securities	724		16		(10		)	730
Other Securities	62		—		—			62
Total NDT Available-for-Sale Securities	$	1,401	$	250	$	(16	)	$	1,635




	As of December 31, 2012
	Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
	Millions
Equity Securities	$	648	$	147	$	(6	)	$	789
Debt Securities
Government Obligations	274		11		—			285
Other Debt Securities	320		22		—			342
Total Debt Securities	594		33		—			627
Other Securities	124		—		—			124
Total NDT Available-for-Sale Securities	$	1,366	$	180	$	(6	)	$	1,540




	As of		As of
	September 30, 2013		December 31, 2012
	Millions
Accounts Receivable	$	43	$	18
Accounts Payable	$	47	$	53

The following table shows the value of securities in the NDT Fund that have been in an unrealized loss position for less than and greater than 12 months.




	As of September 30, 2013									As of December 31, 2012
	Less Than 12 Months					Greater Than 12 Months				Less Than 12 Months					Greater Than 12 Months
	Fair Value		Gross Unrealized Losses			Fair Value		Gross Unrealized Losses		Fair Value		Gross Unrealized Losses			Fair Value		Gross Unrealized Losses
	Millions
Equity Securities (A)	$	78	$	(6	)	$	—	$	—	$	139	$	(6	)	$	—	$	—
Debt Securities
Government Obligations (B)	158		(6		)	—		—		34		—			1		—
Other Debt Securities (C)	131		(4		)	—		—		31		—			6		—
Total Debt Securities	289		(10		)	—		—		65		—			7		—
Other Securities	—		—			—		—		—		—			—		—
NDT Available-for-Sale Securities	$	367	$	(16	)	$	—	$	—	$	204	$	(6	)	$	7	$	—


(A)	Equity Securities—Investments in marketable equity securities within the NDT Fund are primarily in common stocks within a broad range of industries and sectors. The unrealized losses are distributed over a broad range of securities with limited impairment durations. Power does not consider these securities to be other-than-temporarily impaired as of September 30, 2013.

(B)

(C)

The proceeds from the sales of and the net realized gains on securities in the NDT Fund were:




	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2013			2012			2013			2012
	Millions
Proceeds from NDT Fund Sales	$	220		$	617		$	837		$	1,252
Net Realized Gains (Losses) on NDT Fund:
Gross Realized Gains	35			94			95			136
Gross Realized Losses	(9		)	(19		)	(34		)	(41		)
Net Realized Gains (Losses) on NDT Fund	$	26		$	75		$	61		$	95

The NDT available-for-sale debt securities held as of September 30, 2013 had the following maturities:




Time Frame	Fair Value
	Millions
Less than one year	$	57
1 - 5 years	167
6 - 10 years	186
11 - 15 years	44
16 - 20 years	19
Over 20 years	257
Total NDT Available-for-Sale Debt Securities	$	730

The cost of these securities was determined on the basis of specific identification.

Rabbi Trust




	As of September 30, 2013
	Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
	Millions
Equity Securities	$	14	$	7	$	—		$	21
Debt Securities
Government Obligations	110		—		(2		)	108
Other Debt Securities	45		—		(1		)	44
Total Debt Securities	155		—		(3		)	152
Other Securities	2		—		—			2
Total Rabbi Trust Available-for-Sale Securities	$	171	$	7	$	(3	)	$	175

Securities in the Rabbi Trust in a gross unrealized loss position have been in such position for less than twelve months.




	As of December 31, 2012
	Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Value
	Millions
Equity Securities	$	13	$	5	$	—	$	18
Debt Securities
Government Obligations	114		3		—		117
Other Debt Securities	45		2		—		47
Total Debt Securities	159		5		—		164
Other Securities	3		—		—		3
Total Rabbi Trust Available-for-Sale Securities	$	175	$	10	$	—	$	185




	As of		As of
	September 30, 2013		December 31, 2012
	Millions
Accounts Receivable	$	3	$	4
Accounts Payable	$	3	$	5

The proceeds from the sales of and the net realized gains on securities in the Rabbi Trust Fund were:




	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2013		2012		2013			2012
	Millions
Proceeds from Rabbi Trust Sales	$	13	$	6	$	77		$	221
Net Realized Gains (Losses) on Rabbi Trust:
Gross Realized Gains	$	—	$	—	$	4		$	6
Gross Realized Losses	—		—		(3		)	—
Net Realized Gains (Losses) on Rabbi Trust	$	—	$	—	$	1		$	6




Time Frame	Fair Value
	Millions
Less than one year	$	—
1 - 5 years	59
6 - 10 years	29
11 - 15 years	7
16 - 20 years	4
Over 20 years	53
Total Rabbi Trust Available-for-Sale Debt Securities	$	152

The cost of these securities was determined on the basis of specific identification.

The fair value of assets in the Rabbi Trust related to PSEG, Power and PSE&G are detailed as follows:




	As of		As of
	September 30, 2013		December 31, 2012
	Millions
Power	$	38	$	36
PSE&G	41		61
Other	96		88
Total Rabbi Trust Available-for-Sale Securities	$	175	$	185

- Definition

Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 03-1

-Paragraph 21

-Subparagraph a, b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

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-Section 50

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

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Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 320

-Section 50

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Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 320

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62586-112803

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 50

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-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27161-111563

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 50

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-Name Accounting Standards Codification

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-Paragraph 19, 20, 21

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details