Regulatory Assets and Liabilities (Tables)

12 Months Ended

Dec. 31, 2016

Regulated Operations [Abstract]

Regulatory Assets and Liabilities

The Company has recorded regulatory assets and liabilities (in millions) that it expects to pass through to its customers in accordance with, and subject to, regulatory provisions as follows:

December 31,	2016		2015		Recovery/Refund Period
REGULATORY ASSETS
Current regulatory assets:
Brazil tariff recoveries: (1)
Energy purchases/sales	$	319	$	349	Annually as part of the tariff adjustment
Transmission costs, regulatory fees and other	139		212		Annually as part of the tariff adjustment
El Salvador tariff recoveries (1)	54		43		Quarterly as part of the tariff adjustment
Other	34		23		Various
Total current regulatory assets	546		627
Noncurrent regulatory assets:
IPL and DPL defined benefit pension obligations	316		227		Various
DPL and IPL income taxes recoverable from customers	87		36		Various
Brazil tariff recoveries: (1)
Energy purchases/sales	63		132		Annually as part of the tariff adjustment
Transmission costs, regulatory fees and other	18		124		Annually as part of the tariff adjustment
IPL deferred Midwest ISO costs (1)	114		129		10 years
Other	143		239		Various
Total noncurrent regulatory assets	741		887
TOTAL REGULATORY ASSETS	$	1,287	$	1,514
REGULATORY LIABILITIES
Current regulatory liabilities:
Brazil efficiency program costs	$	36	$	9	Annually as part of the tariff adjustment
Brazil tariff refunds:
Energy purchases/sales	211		105		Annually as part of the tariff adjustment
Transmission costs, regulatory fees and other	249		235		Annually as part of the tariff adjustment
Other	42		59		Various
Total current regulatory liabilities	538		408
Noncurrent regulatory liabilities:
IPL and DPL asset retirement obligations	795		759		Over life of assets
Brazil special obligations	362		313		To be determined
Brazil efficiency program costs	24		14		Annually as part of the tariff adjustment
Brazil tariff refunds:
Energy purchases/sales	7		30		Annually as part of the tariff adjustment
Transmission costs, regulatory fees and other	170		86		Annually as part of the tariff adjustment
Other	5		7		Various
Total noncurrent regulatory liabilities	1,363		1,209
TOTAL REGULATORY LIABILITIES	$	1,901	$	1,617

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⁽¹⁾  Past expenditures on which the Company does not earn a rate of return.

Schedule of Regulatory Assets by Region

The following table summarizes regulatory assets and liabilities by reportable segment in millions as of the periods indicated:

	December 31, 2016				December 31, 2015
	Regulatory Assets		Regulatory Liabilities		Regulatory Assets		Regulatory Liabilities
Brazil SBU	$	544	$	1,059	$	821	$	798
US SBU	689		842		650		819
MCAC SBU	54		—		43		—
Total	$	1,287	$	1,901	$	1,514	$	1,617