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Income Taxes (Tables)
 6 Months Ended
Jun. 30, 2018
Income Tax Disclosure [Abstract]  
Schedule Of Remeasurements Of Deferred Income Taxes Due To Tax Reform [Table Text Block]
The one-time impacts recorded by the Registrants to remeasure their deferred income tax balances at the 21% corporate federal income tax rate as of December 31, 2017 are presented below:
 
Exelon(b)
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Net Decrease to Deferred Income Tax Liability Balances
$
8,624

 
$
1,895

 
$
2,819

 
$
1,407

 
$
1,120

 
$
1,944

 
$
968

 
$
540

 
$
456

 
Exelon
 
Generation
 
ComEd
 
PECO(c)
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Net Regulatory Liability Recorded(a)
$
7,315

 
N/A
 
$
2,818

 
$
1,394

 
$
1,124

 
$
1,979

 
$
976

 
$
545

 
$
458

 
Exelon(b)
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Net Deferred Income Tax Benefit/(Expense) Recorded
$
1,309

 
$
1,895

 
$
1

 
$
13

 
$
(4
)
 
$
(35
)
 
$
(8
)
 
$
(5
)
 
$
(2
)
__________
(a)
Reflects the net regulatory liabilities recorded on a pre-tax basis before taking into consideration the income tax benefits associated with the ultimate settlement with customers.
(b)
Amounts do not sum across due to deferred tax adjustments recorded at the Exelon Corporation parent company, primarily related to certain employee compensation plans.
(c)
Given the regulatory treatment of income tax benefits related to electric and gas distribution repairs, PECO was in an overall net regulatory asset position as of December 31, 2017 after recording the impacts related to the TCJA. See Note 6 - Regulatory Matters for additional information.
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]
The effective income tax rate from continuing operations varies from the U.S. Federal statutory rate principally due to the following:
 
Three Months Ended June 30, 2018
 
Exelon

Generation

ComEd

PECO

BGE
 
PHI
 
Pepco
 
DPL
 
ACE
U.S. Federal statutory rate
21.0%
 
21.0%
 
21.0%
 
21.0%
 
21.0%
 
21.0%
 
21.0%
 
21.0%
 
21.0%
Increase (decrease) due to:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
State income taxes, net of Federal income tax benefit
3.4
 
4.3
 
8.1
 
(3.4)
 
6.5
 
6.2
 
4.7
 
6.5
 
7.6
Qualified nuclear decommissioning trust fund income
0.2
 
0.5
 
—
 
—
 
—
 
—
 
—
 
—
 
—
Amortization of investment tax credit, including deferred taxes on basis difference
(0.9)
 
(2.4)
 
(0.2)
 
(0.1)
 
(0.2)
 
(0.2)
 
(0.1)
 
(0.3)
 
(0.3)
Plant basis differences
(3.0)
 
—
 
(0.1)
 
(17.2)
 
(0.7)
 
(1.2)
 
(2.0)
 
—
 
(0.2)
Production tax credits and other credits
(1.7)
 
(4.9)
 
(0.1)
 
—
 
—
 
—
 
—
 
—
 
—
Noncontrolling interests
(1.5)
 
(4.5)
 
—
 
—
 
—
 
—
 
—
 
—
 
—
Excess deferred tax amortization
(5.2)
 
—
 
(7.6)
 
(0.3)
 
(7.2)
 
(11.3)
 
(11.7)
 
(11.2)
 
(8.8)
Tax Cuts and Jobs Act of 2017
(1.3)
 
(1.7)
 
(0.7)
 
—
 
0.1
 
0.8
 
—
 
—
 
—
Other
(0.2)
 
(1.3)
 
0.4
 
(1.1)
 
0.8
 
(0.1)
 
(0.4)
 
0.1
 
0.7
Effective income tax rate
10.8%
 
11.0%
 
20.8%
 
(1.1)%
 
20.3%
 
15.2%
 
11.5%
 
16.1%
 
20.0%
 
Three Months Ended June 30, 2017(a)
 
Exelon(b)
 
Generation(c)
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
U.S. Federal statutory rate
35.0%
 
35.0%
 
35.0%
 
35.0%
 
35.0%
 
35.0%
 
35.0%
 
35.0%
 
35.0%
Increase (decrease) due to:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
State income taxes, net of Federal income tax benefit
(53.6)
 
6.0
 
5.8
 
(0.6)
 
5.0
 
4.3
 
3.2
 
4.6
 
5.6
Qualified nuclear decommissioning trust fund income
64.3
 
(6.9)
 
—
 
—
 
—
 
—
 
—
 
—
 
—
Amortization of investment tax credit, including deferred taxes on basis difference
(10.8)
 
0.9
 
(0.2)
 
(0.1)
 
(0.2)
 
(0.1)
 
(0.1)
 
(0.1)
 
(0.4)
Plant basis differences
(56.3)
 
—
 
(0.2)
 
(16.0)
 
(0.3)
 
(4.8)
 
(6.2)
 
(1.7)
 
(3.3)
Production tax credits and other credits
(21.1)
 
2.3
 
—
 
—
 
—
 
—
 
—
 
—
 
—
Noncontrolling interests
(11.1)
 
1.2
 
—
 
—
 
—
 
—
 
—
 
—
 
—
Like-Kind Exchange(d)
(109.3)
 
—
 
5.9
 
—
 
—
 
—
 
—
 
—
 
—
Other
11.7
 
1.0
 
0.5
 
0.2
 
1.3
 
0.9
 
(0.2)
 
0.9
 
(3.6)
Effective income tax rate
(151.2)%
 
39.5%
 
46.8%
 
18.5%
 
40.8%
 
35.3%
 
31.7%
 
38.7%
 
33.3%

 
Six Months Ended June 30, 2018
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
U.S. Federal statutory rate
21.0%
 
21.0%
 
21.0%
 
21.0%
 
21.0%
 
21.0%
 
21.0%
 
21.0%
 
21.0%
Increase (decrease) due to:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
State income taxes, net of Federal income tax benefit
3.8
 
3.4
 
8.1
 
(3.6)
 
6.4
 
5.5
 
3.7
 
6.4
 
7.2
Qualified nuclear decommissioning trust fund income
(0.1)
 
(0.4)
 
—
 
—
 
—
 
—
 
—
 
—
 
—
Amortization of investment tax credit, including deferred taxes on basis difference
(1.1)
 
(3.3)
 
(0.2)
 
(0.1)
 
(0.1)
 
(0.2)
 
(0.1)
 
(0.3)
 
(0.3)
Plant basis differences
(2.8)
 
—
 
—
 
(15.6)
 
(0.7)
 
(1.8)
 
(2.5)
 
(0.7)
 
(1.3)
Production tax credits and other credits
(2.3)
 
(7.2)
 
(0.1)
 
—
 
—
 
—
 
—
 
—
 
—
Noncontrolling interests
(1.1)
 
(3.5)
 
—
 
—
 
—
 
—
 
—
 
—
 
—
Excess deferred tax amortization
(5.6)
 
—
 
(7.5)
 
(2.7)
 
(8.2)
 
(11.0)
 
(12.1)
 
(9.4)
 
(8.8)
Tax Cuts and Jobs Act of 2017
(0.6)
 
(0.9)
 
(0.3)
 
—
 
—
 
0.5
 
—
 
—
 
—
Other
(1.7)
 
(1.3)
 
0.1
 
(0.4)
 
0.2
 
(0.1)
 
(0.4)
 
0.4
 
(1.1)
Effective income tax rate
9.5%
 
7.8%
 
21.1%
 
(1.4)%
 
18.6%
 
13.9%
 
9.6%
 
17.4%
 
16.7%
 
Six Months Ended June 30, 2017(a)
 
Exelon(b)
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
U.S. Federal statutory rate
35.0%
 
35.0%
 
35.0%
 
35.0%
 
35.0%
 
35.0%
 
35.0%
 
35.0%
 
35.0%
Increase (decrease) due to:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
State income taxes, net of Federal income tax benefit
(0.9)
 
(10.9)
 
5.3
 
(0.1)
 
5.1
 
4.6
 
3.8
 
5.1
 
5.6
Qualified nuclear decommissioning trust fund income
5.5
 
42.8
 
—
 
—
 
—
 
—
 
—
 
—
 
—
Amortization of investment tax credit, including deferred taxes on basis difference
(0.7)
 
(4.5)
 
(0.2)
 
(0.1)
 
(0.1)
 
(0.2)
 
(0.1)
 
(0.2)
 
(0.4)
Plant basis differences
(4.2)
 
—
 
(0.2)
 
(14.3)
 
(0.7)
 
(4.3)
 
(6.0)
 
(1.8)
 
(3.3)
Production tax credits and other credits
(1.3)
 
(10.3)
 
—
 
—
 
—
 
—
 
—
 
—
 
—
Noncontrolling interests
(0.3)
 
(2.6)
 
—
 
—
 
—
 
—
 
—
 
—
 
—
Merger expenses(e)

(11.2)
 
(11.4)
 
—
 
—
 
—
 
(23.8)
 
(16.2)
 
(15.1)
 
(85.3)
FitzPatrick bargain purchase gain
(6.4)
 
(50.1)
 
—
 
—
 
—
 
—
 
—
 
—
 
—
Like-Kind Exchange(d)
(3.6)
 
—
 
2.9
 
—
 
—
 
—
 
—
 
—
 
—
Other
0.2
 
(3.8)
 
0.4
 
(0.1)
 
0.3
 
—
 
(0.7)
 
1.0
 
(1.6)
Effective income tax rate
12.1%
 
(15.8)%
 
43.2%
 
20.4%
 
39.6%
 
11.3%
 
15.8%
 
24.0%
 
(50.0)%
_________
(a)
Exelon retrospectively adopted the new standard Revenue from Contracts with Customers. The standard was adopted as of January 1, 2018. The effective income tax rates are recast to reflect the impact of the new standard.
(b)
The effective tax rate for the three months ended June 30, 2017 is disproportionately impacted due to the decline in consolidated pre-tax GAAP earnings as compared to the federal and state tax impacts of the Like-kind exchange, tax credits, Plant basis differences, and Qualified nuclear decommissioning trust fund income.
(c)
Generation recognized a loss before income taxes for the three months ended June 30, 2017. As a result, positive percentages represent an income tax benefit for the period presented.
(d)
Exelon and ComEd recorded the impact of the IRS's finalization of the LKE computation in the second quarter of 2017.
(e)
Includes a remeasurement of uncertain federal and state income tax positions.
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]
The Registrants have the following unrecognized tax benefits as of June 30, 2018 and December 31, 2017:
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
June 30, 2018
$
732

 
$
454

 
$
2

 
$
—

 
$
120

 
$
135

 
$
68

 
$
21

 
$
14

 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
December 31, 2017
$
743

 
$
468

 
$
2

 
$
—

 
$
120

 
$
125

 
$
59

 
$
21

 
$
14