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Severance (Tables)
 12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Restructuring and Related Activities [Abstract]    
Severance
For the periods ended December 31, 2017 and 2016, the Registrants have recognized costs to achieve the PHI acquisition as follows:
 
For the Year Ended December 31,
Acquisition, Integration and Financing Costs(a)
2017
 
2016
Exelon
$
16

 
$
143

Generation
22

 
37

ComEd(b)
1

 
(6
)
PECO
4

 
5

BGE(b)
4

 
(1
)
Pepco(b)
(6
)
 
28

DPL(b)
(7
)
 
20

ACE(b)
(6
)
 
19


 
Successor
 
 
Predecessor
Acquisition, Integration and Financing Costs(a)
For the Year Ended December 31, 2017
 
March 24, 2016 to December 31, 2016
 
 
January 1, 2016 to
March 23, 2016
PHI(b)
$
(18
)
 
$
69

 
 
$
29

______________
(a)
The costs incurred are classified primarily within Operating and maintenance expense in the Registrants’ respective Consolidated Statements of Operations and Comprehensive Income, with the exception of the financing costs, which are included within Interest expense. Costs do not include merger commitments discussed above.
(b)
For the year ended December 31, 2017, includes deferrals of previously incurred integration costs to achieve distribution synergies related to the PHI acquisition of $24 million, $8 million, $8 million, and $8 million incurred at PHI, Pepco, DPL, and ACE, respectively, that have been recorded as a regulatory asset for anticipated recovery. For the year ended December 31, 2016, includes deferrals of previously incurred integration costs to achieve distribution synergies related to the PHI acquisition of $8 million, $6 million, $11 million, and $4 million incurred at ComEd, BGE, Pepco, and DPL, respectively, that have been recorded as a regulatory asset for anticipated recovery. For the Successor period March 24, 2016 to December 31, 2016, includes deferrals of previously incurred integration costs to achieve distribution synergies related to the PHI acquisition of $16 million incurred at PHI that have been recorded as a regulatory asset for anticipated recovery. See Note 3 - Regulatory Matters for more information.
For the years ended December 31, 2017 and 2016, the Registrants recorded the following severance costs related to the cost management program within Operating and maintenance expense in their Consolidated Statements of Operations:
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
2017(a)
$
6

 
$
9

 
$
(1
)
 
$
(1
)
 
$
(1
)
2016(b)
23

 
18

 
3

 
1

 
1

__________
(a)
The amounts for Generation, ComEd, PECO, and BGE include $(4) million, $(2) million, $(1) million, and $(1) million, respectively, for amounts billed by BSC through intercompany allocations for the year ended December 31, 2017.
(b)
The amounts above for Generation, ComEd, PECO and BGE include $7 million, $3 million, $1 million, and $1 million, respectively, for amounts billed by BSC through intercompany allocations for the year ended December 31, 2016.
For the years ended December 31, 2017 and 2016, the Registrants recorded the following severance costs associated with ongoing severance benefits within Operating and maintenance expense in their Consolidated Statements of Operations and Comprehensive Income:
 
 
 
 
 
 
 
 
 
 
 
Successor
 
 
 
 
 
 
 
Exelon
 
Generation(a)
 
ComEd(a)
 
PECO(a)
 
BGE(a)
 
PHI(a)
 
Pepco(a)
 
DPL(a)
 
ACE(a)
Year ended December 31,
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2017
$
14

 
$
6

 
$
3

 
$
1

 
$
—

 
$
4

 
$
2

 
$
1

 
$
1

2016
19

 
13

 
3

 
1

 
1

 
1

 
—

 
—

 
—

__________
(a)
The amounts above for Generation, ComEd, PECO, BGE, and PHI include immaterial amounts billed by BSC for the years ended December 31, 2017 and 2016. Pepco, DPL, and ACE include immaterial amounts billed by PHISCO for the year ended December 31, 2017. Pepco, DPL, and ACE did not have any ongoing severance plans for the year ended December 31, 2016
For the year ended December 31, 2016, the Registrants recorded the following severance costs associated with the identified job reductions within Operating and maintenance expense in their Consolidated Statements of Operations and Comprehensive Income, pursuant to the authoritative guidance for ongoing severance plans:
 
 
 
 
 
 
 
 
 
 
 
Successor
 
 
 
 
 
 
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Severance Benefits
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Severance costs(a)
$
57

 
$
9

 
$
2

 
$
1

 
$
1

 
$
44

 
$
21

 
$
13

 
$
10

__________
(a)
The amounts above for Generation, ComEd, PECO, BGE, Pepco, DPL, and ACE include $8 million, $2 million, $1 million, $1 million, $20 million, $12 million and $10 million, respectively, for amounts billed by BSC and/or PHISCO through intercompany allocations for the year ended December 31, 2016.
Severance Liability
Amounts included in the table below represent the severance liability recorded for employees of each Registrant and exclude amounts included at Exelon and billed through intercompany allocations:
 
 
 
 
 
 
 
 
 
 
 
Successor
 
 
 
 
 
 
Severance Liability
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Balance at December 31, 2015
$
35

 
$
23

 
$
3

 
$
—

 
$
1

 
$
—

 
$
—

 
$
—

 
$
—

Severance charges(a)
99

 
22

 
2

 
—

 
—

 
56

 
1

 
1

 
—

Payments
(46
)
 
(9
)
 
(2
)
 
—

 
(1
)
 
(27
)
 
(1
)
 
(1
)
 
—

Balance at December 31, 2016
$
88

 
$
36

 
$
3

 
$
—

 
$
—

 
$
29

 
$
—

 
$
—

 
$
—

Severance charges(a)
35

 
31

 
2

 
—

 
—

 
3

 
—

 
—

 
—

Payments
(29
)
 
(9
)
 
(2
)
 
—

 
—

 
(12
)
 
—

 
—

 
—

Balance at December 31, 2017
$
94


$
58


$
3


$
—


$
—


$
20


$
—


$
—


$
—

__________
(a)
Includes salary continuance and health and welfare severance benefits.