Restructuring Activities (Tables)

6 Months Ended

Jun. 30, 2013

EME's LSTC are summarized below:



(in millions)	June 30, 2013		December 31, 2012
Senior notes, net	$	3,700	$	3,700
Accounts payable and accrued liabilities	55		32
Interest payable	154		154
Other	72		73
Total liabilities subject to compromise	$	3,981	$	3,959

In connection with the filing of the Chapter 11 Cases, EME classified both its $3.7 billion unsecured senior notes and $154 million of accrued interest related to the unsecured senior notes as LSTC and ceased accruing interest expense. The accrued interest reclassified to LSTC primarily relates to $97 million and $38 million of interest payments that were due on November 15 and December 17, 2012, respectively, that EME did not make. Unpaid contractual interest for the period ended June 30, 2013 was $73 million.

Midwest Generation's LSTC are summarized below:



(in millions)	June 30, 2013		December 31, 2012
Accounts payable and accrued liabilities	$	45	$	29
Interest payable	13		13
Lease financing	434		434
Other	53		53
Total liabilities subject to compromise	$	545	$	529

Schedule of Reorganization Charges

EME's and Midwest Generation's significant items in reorganization charges consisted of:



	Three Months Ended June 30, 2013						Six Months Ended June 30, 2013
(in millions)	Midwest Generation		Other EME Subsidiaries		EME		Midwest Generation		Other EME Subsidiaries		EME
Provision for allowable claims	$	19	$	—	$	19	$	19	$	—	$	19
Professional fees	7		21		28		15		41		56
Reorganization items, net	$	26	$	21	$	47	$	34	$	41	$	75

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

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