Regulatory Assets and Liabilities (Tables)

12 Months Ended

Dec. 31, 2017

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,	2017		2016		Recovery/Refund Period
REGULATORY ASSETS
Current regulatory assets:
El Salvador tariff recoveries	$	59	$	54	Quarterly as part of the tariff adjustment
Other	60		34		Various
Total current regulatory assets	119		88
Noncurrent regulatory assets:
IPL and DPL defined benefit pension obligations (1)	298		316		Various
IPL and DPL income taxes recoverable from customers (1)	—		87		Various
IPL deferred Midwest ISO costs	102		114		9 years
IPL environmental costs	48		41		Various
Other	94		97		Various
Total noncurrent regulatory assets	542		655
TOTAL REGULATORY ASSETS	$	661	$	743
REGULATORY LIABILITIES
Current regulatory liabilities:
DPL efficiency program costs	$	10	$	14	Annually as part of the tariff adjustment
Other	7		27		Various
Total current regulatory liabilities	17		41
Noncurrent regulatory liabilities:
IPL and DPL asset retirement obligations	830		795		Over life of assets
IPL and DPL deferred income taxes	243		2		Various
Other	6		5		Various
Total noncurrent regulatory liabilities	1,079		802
TOTAL REGULATORY LIABILITIES	$	1,096	$	843

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⁽¹⁾  Past expenditures on which the Company earns 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, 2017				December 31, 2016
	Regulatory Assets		Regulatory Liabilities		Regulatory Assets		Regulatory Liabilities
US SBU	$	602	$	1,095	$	689	$	842
MCAC SBU	59		—		54		—
Brazil SBU	—		1		—		1
Total	$	661	$	1,096	$	743	$	843