Supplemental Financial Information (Tables)

12 Months Ended

Dec. 31, 2016

Supplemental Financial Information [Abstract]

Components of taxes other than income

The following tables provide additional information about the Registrants’ Consolidated Statements of Operations and Comprehensive Income for the years ended December 31, 2016, 2015 and 2014.

																		Successor		Predecessor
																		March 24, 2016 to December 31, 2016		January 1, 2016 to March 23, 2016
For the year ended December 31, 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

											Predecessor
For the year ended December 31, 2015	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

											Predecessor
For the year ended December 31, 2014	Exelon		Generation		ComEd		PECO		BGE		PHI		Pepco		DPL		ACE
Taxes other than income
Utility(a)	$	456	$	89	$	238	$	128	$	86	$	324	$	307	$	17	$	—
Property	396		240		25		15		114		85		51		24		3
Payroll	200		118		28		14		18		23		6		4		2
Other	102		18		2		2		3		5		5		1		(1		)
Total taxes other than income	$	1,154	$	465	$	293	$	159	$	221	$	437	$	369	$	46	$	4

_____________________ 

(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

																						Successor			Predecessor
																						March 24, 2016 to December 31, 2016			January 1, 2016 to March 23, 2016
For the year ended December 31, 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		(f)	1		—		1		1			—
Long-term lease income	4			—			—			—			—			—		—		—		—			—
Interest income 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	)

															Predecessor
For the year ended December 31, 2015	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		(f)	—		—		—		—
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

																Predecessor
For the year ended December 31, 2014	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	$	216		$	216		$	—	$	—		$	—			$	—	$	—	$	—	$	—
Non-regulatory agreement units	159			159			—		—			—				—		—		—		—
Net unrealized gains on decommissioning trust funds
Regulatory agreement units	180			180			—		—			—
Non-regulatory agreement units	134			134			—		—			—				—		—		—		—
Net unrealized gains on pledged assets
Zion Station decommissioning	29			29			—		—			—				—
Regulatory offset to decommissioning trust fund-related activities(b)	(358		)	(358		)	—					—				—		—		—		—
Total decommissioning-related activities	360			360			—		—			—				—		—		—		—
Investment income (loss)	1			1			—		(1		)	7			(f)	1		—		—		—
Long-term lease income	24			—			—		—			—				—		—		—		—
Interest income related to uncertain income tax positions	40			54			—		—			—				—		1		—		1
AFUDC—Equity	21			—			3		6			12				13		10		2		1
Other	9			(9		)	14		2			(1		)		30		19		8		1
Other, net	$	455		$	406		$	17	$	7		$	18			$	44	$	30	$	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 16 — Asset Retirement Obligations for additional information regarding the accounting for nuclear decommissioning.

(c) See Note 15—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 14—Debt and Credit Agreements and Note 4—Mergers, Acquisitions, and Dispositions for additional information on the PHI merger related debt exchange.

(f) Relates to the cash return on BGE’s rate stabilization deferral. See Note 3 — Regulatory Matters for additional information regarding the rate stabilization deferral.

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, 2016, 2015 and 2014.

																	Successor		Predecessor
																	March 24, 2016 to December 31, 2016		January 1, 2016 to March 23, 2016
For the year ended December 31, 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

																	Predecessor
For the year ended December 31, 2015	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

																	Predecessor
For the year ended December 31, 2014	Exelon		Generation		ComEd		PECO		BGE		Pepco		DPL		ACE		PHI
Depreciation, amortization and accretion
Property, plant and equipment	$	2,080	$	922	$	588	$	227	$	288	$	155	$	94	$	72	$	363
Regulatory assets	191		—		99		9		83		57		28		83		163
Amortization of intangible assets, net	44		44		—		—		—		—		—		—		—
Amortization of energy contract assets and liabilities(a)	135		135		—		—		—		—		—		—		—
Nuclear fuel(b)	1,073		1,073		—		—		—		—		—		—		—
ARO accretion(c)	345		345		—		—		—		—		—		—		—
Total depreciation, amortization and accretion	$	3,868	$	2,519	$	687	$	236	$	371	$	212	$	122	$	155	$	526

________________________

(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

																									Successor			Predecessor
																									March 24, 2016 to December 31, 2016			January 1, 2016 to March 23, 2016
For the year ended December 31, 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
Provision for excess and obsolete inventory	12			6			4			—			—			3			1			1			1			1
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			—
Asset retirement costs	2			—			—			—			—			—			1			2			2			—
Amortization of debt costs	35			17			4			3			1			—			—			—			1			—
Discrete impacts from EIMA(e)	8			—			8			—			—			—			—			—			—			—
Lower of cost or market inventory adjustment	37			36			—			1			—			—			—			—			—			—
Baltimore City Conduit Lease Settlement	(28		)	—			—			—			(28		)	—			—			—			—			—
Cash Working Capital Order	(13		)	—			—			—			(13		)	—			—			—			—			—
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:
Change in capital expenditures not paid	$	(128	)	$	50		$	(91	)	$	(11	)	$	(86	)	$	27		$	(12	)	$	11		$	21		$	11
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			—

Change in PPE related to ARO update	191		191		—	—	—	—	—	—	—	—
Non-cash financing of capital projects	95		95		—	—	—	—	—	—	—	—
Indemnification of like-kind exchange position (h)	—		—		158	—	—	—	—	—	—	—
Sale of Upstream assets(c)	37		37		—	—	—	—	—	—	—	—
Pending FitzPatrick Acquisition(i)	(54	)	(54	)	—	—	—	—	—	—	—	—

____________________________

(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 16 — 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) Relates to the nuclear fuel procurement contract for the purchase of fixed quantities of converted uranium, which was delivered to Generation in 2015. Generation is required to make payments starting September 28, 2018, with the final payment being due no later than September 30, 2020.

(h) See Note 15 — Income Taxes for discussion of the like-kind exchange tax position.

(i) 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.

																								Predecessor
For the year ended December 31, 2015	Exelon			Generation			ComEd			PECO			BGE			Pepco			DPL			ACE		PHI
Cash paid (refunded) during the year:
Interest (net of amount capitalized)	$	930		$	348		$	308		$	94		$	120		$	116		$	47		$	63	$	268
Income taxes (net of refunds)	342			476			(265		)	64			73			(6		)	(5		)	—		(13		)
Other non-cash operating activities:
Pension and non-pension postretirement benefit costs	$	637		$	269		$	206		$	39		$	65		$	30		$	15		$	15	$	97
Loss from equity method investments	7			8			—			—			—			—			—			—		—
Provision for uncollectible accounts	120			22			53			30			15			21			20			20		61
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			—			2			1			1		5
Amortization of rate stabilization deferral	73			—			—			—			73			1			(3		)	—		(2		)
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
Provision for excess and obsolete inventory	10			9			1			—			—			—			—			—		1
Lower of cost or market inventory adjustment	23			23			—			—			—			—			—			—		—
Other	11			—			3			(3		)	(18		)	—			—			1		(10		)
Total other non-cash operating activities	$	1,109		$	268		$	416		$	70		$	137		$	54		$	33		$	37	$	167
Non-cash investing and financing activities:
Change in capital expenditures not paid	$	96		$	82		$	34		$	(13	)	$	(9	)	$	(1	)	$	3		$	3	$	6
Nuclear fuel procurement(d)	57			57			—			—			—			—			—			—		—
Change in PPE related to ARO update	885			885			—			—			—			—			—			—		—
Indemnification of like-kind exchange position(e)	—			—			7			—			—			—			—			—		—
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 16 — 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 contract for the purchase of fixed quantities of converted uranium, which was delivered to Generation in 2015. Generation is required to make payments starting September 28, 2018, with the final payment being due no later than September 30, 2020.

(e) See Note 15 — 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 14 — Debt and Credit Agreements for additional information.

																										Predecessor
For the year ended December 31, 2014	Exelon			Generation				ComEd			PECO			BGE			Pepco			DPL			ACE			PHI
Cash paid (refunded) during the year:
Interest (net of amount capitalized)	$	940		$	322			$	292		$	94		$	111		$	111		$	45		$	61		$	257
Income taxes (net of refunds)	314			227				(6		)	85			(21		)	(58		)	(43		)	(3		)	(2		)
Other non-cash operating activities:
Pension and non-pension postretirement benefit costs	$	560		$	249			$	162		$	36		$	64		$	22		$	7		$	13		$	58
Loss from equity method investments	22			20				—			—			—			—			—			—			—
Provision for uncollectible accounts	156			14				26			52			64			17			14			13			49
Provision for excess and obsolete inventory	5			5				—			—			—			—			—			—			—
Stock-based compensation costs	91			—				—			—			—			—			—			—			18
Other decommissioning-related activity(a)	(132		)	(132		)		—			—			—			—			—			—			—
Energy-related options(b)	122			122				—			—			—			—			—			—			—
Amortization of regulatory asset related to debt costs	11			—				8			3			—			3			2			—			5
Amortization of rate stabilization deferral	65			—				—			—			65			3			(1		)	—			2
Amortization of debt fair value adjustment	(23		)	(23		)		—			—			—			—			—			—			—
Merger-related commitments	44			44				—			—			—			—			—			—			—
Discrete impacts from EIMA(c)	53			—				53			—			—			—			—			—			—
Amortization of debt costs	53			12				4			2			2			—			—			—			1
Lower of cost or market inventory adjustment	29			29				—			—			—			—			—			—			—
Other	(2		)	6				2			(1		)	(15		)	(8		)	—			—			(6		)
Total other non-cash operating activities	$	1,054		$	346			$	255		$	92		$	180		$	37		$	22		$	26		$	127
Non-cash investing and financing activities:
Change in PPE related to ARO update	$	72		$	72			$	—		$	—		$	—		$	—		$	—		$	—		$	—
Change in capital expenditures not paid	220			(61		)	(d)	78			—			25			10			8			9			28
Fair value of net assets recorded upon CENG consolidation(e)	3,400			3,400				—			—			—			—			—			—			—
Issuance of equity units(f)	131			—				—			—			—			—			—			—			—
Nuclear fuel procurement(g)	70			70				—			—			—			—			—			—			—
Indemnification of like-kind exchange position(h)	—			—				5			—			—			—			—			—			—

_________________________

(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 16 — 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) Includes $170 million of changes in capital expenditures not paid between December 31, 2014 and 2013 related to Antelope Valley.

(e) See Note 5 — Investment in Constellation Energy Nuclear Group, LLC for additional information.

(f) Relates to the present value of the contract payments for the equity units issued by Exelon. See Note 21 — Stock-Based Compensation Plans for additional information.

(g) Relates to the nuclear fuel procurement contracts for the purchase of fixed quantities of uranium, which was delivered to Generation in 2014. Generation is required to make payments starting June 30, 2016, with the final payment being due no later than June 30, 2018.

(h) See Note 15 — Income Taxes for discussion of the like-kind exchange tax position.

Investments

The following tables provide additional information about assets and liabilities of the Registrants at December 31, 2016 and 2015.

											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 (c)	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	$	—	$	—

											Predecessor
December 31, 2015	Exelon		Generation		ComEd		PECO		BGE		PHI		Pepco		DPL		ACE
Investments
Equity method investments:
Financing trusts(a)	$	22	$	—	$	6	$	8	$	8	$	—	$	—	$	—	$	—
Bloom	63		63		—		—		—		—		—		—		—
Net Power	23		23		—		—		—		—		—		—		—
Other equity method investments	4		3		—		—		—		—		—		—		—
Total equity method investments	112		89		6		8		8		—		—		—		—
Other investments:
Net investment in leases(b)	358		6		—		—		—		—		—		—		—
Employee benefit trusts and investments(c)	85		31		—		20		4		80		68		—		—
Other cost method investments	55		55		—		—		—		—		—		—		—
Other available for sale investments	29		29		—		—		—		—		—		—		—
Total investments	$	639	$	210	$	6	$	28	$	12	$	80	$	68	$	—	$	—

_________________________

(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) Represents direct financing lease investments. See Note 8 —Impairment of Long-Lived Assets for additional information.

(c) 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, 2016 and 2015.

											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
											Predecessor
December 31, 2015	Exelon		Generation		ComEd		PECO		BGE		PHI		Pepco		DPL		ACE
Accrued expenses
Compensation-related accruals(a)	$	1,014	$	547	$	183	$	66	$	57	$	88	$	26	$	14	$	8
Taxes accrued	293		186		63		4		23		77		56		3		23
Interest accrued	915		77		443		35		27		54		23		8		13
Severance accrued	21		11		3		—		1		—		—		—		—
Other accrued expenses	133		114		14		4		2		47		14		6		26
Total accrued expenses	$	2,376	$	935	$	706	$	109	$	110	$	266	$	119	$	31	$	70

_______________________ 

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