Regulatory Assets and Liabilities (Tables)

12 Months Ended

Dec. 31, 2018

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,	2018		2017		Recovery/Refund Period
REGULATORY ASSETS
Current regulatory assets:
El Salvador energy pass through costs recovery	$	87	$	59	Quarterly
Other	69		60		Various
Total current regulatory assets	156		119
Noncurrent regulatory assets:
IPL and DPL defined benefit pension obligations (1)	283		298		Various
IPL deferred Midwest ISO costs	88		102		8 years
IPL environmental costs	89		48		Various
Other	87		94		Various
Total noncurrent regulatory assets	547		542
TOTAL REGULATORY ASSETS	$	703	$	661
REGULATORY LIABILITIES
Current regulatory liabilities:
Overcollection of costs to be passed back to customers	$	83	$	14	1 year
Other	3		3		Various
Total current regulatory liabilities	86		17
Noncurrent regulatory liabilities:
IPL and DPL accrued costs of removal and ARO's	847		830		Over life of assets
IPL and DPL income taxes payable to customers through rates	246		243		Various
Other	53		6		Various
Total noncurrent regulatory liabilities	1,146		1,079
TOTAL REGULATORY LIABILITIES	$	1,232	$	1,096

_____________________________

⁽¹⁾ 

Past expenditures on which the Company earns a rate of return.