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Supplemental Financial Information (Tables)
9 Months Ended
Sep. 30, 2019
Supplemental Financial Information [Abstract]  
Taxes Other Than Income
The following tables provide additional information about material items recorded in the Registrants' Consolidated Statements of Operations and Comprehensive Income.
 
Taxes other than income
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Three Months Ended September 30, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Utility taxes(a)
$
241

 
$
29

 
$
66

 
$
38

 
$
21

 
$
86

 
$
81

 
$
5

 
$

Property
148

 
66

 
7

 
5

 
39

 
31

 
21

 
9

 

Payroll
57

 
28

 
7

 
3

 
4

 
6

 
2

 
1

 
1

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Three Months Ended September 30, 2018
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Utility taxes(a)
$
253

 
$
32

 
$
67

 
$
39

 
$
23

 
$
92

 
$
87

 
$
5

 
$

Property
145

 
70

 
7

 
4

 
37

 
26

 
16

 
9

 

Payroll
58

 
31

 
6

 
3

 
4

 
5

 
1

 
1

 
1

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Nine Months Ended September 30, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Utility taxes(a)
$
672

 
$
87

 
$
183

 
$
102

 
$
68

 
$
231

 
$
217

 
$
14

 
$

Property
444

 
205

 
22

 
12

 
114

 
91

 
64

 
25

 
2

Payroll
185

 
92

 
21

 
11

 
13

 
20

 
5

 
3

 
2

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Nine Months Ended September 30, 2018
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Utility taxes(a)
$
705

 
$
92

 
$
188

 
$
102

 
$
70

 
$
253

 
$
238

 
$
15

 
$

Property
416

 
204

 
22

 
12

 
106

 
71

 
45

 
24

 
2

Payroll
191

 
99

 
20

 
11

 
12

 
19

 
5

 
3

 
2

_________
(a)
Generation’s utility tax represents gross receipts tax related to its retail operations, and the Utility Registrants' utility taxes represents municipal and state utility taxes and gross receipts taxes related to their operating revenues. The offsetting collection of utility taxes from customers is recorded in revenues in the Registrants’ Consolidated Statements of Operations and Comprehensive Income.
Schedule of Other Nonoperating Income, by Component
 
Other, Net
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Three Months Ended September 30, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Decommissioning-related activities:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net realized income on NDT funds(a)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regulatory agreement units
$
67

 
$
67

 
$

 
$

 
$

 
$

 
$

 
$

 
$

Non-regulatory agreement units
33

 
33

 

 

 

 

 

 

 

Net unrealized gains on NDT funds
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regulatory agreement units
89

 
89

 

 

 

 

 

 

 

Non-regulatory agreement units
55

 
55

 

 

 

 

 

 

 

Regulatory offset to NDT fund-related activities(b)
(125
)
 
(125
)
 

 

 

 

 

 

 

Decommissioning-related activities
119

 
119

 

 

 



 

 

 

AFUDC — Equity
22

 

 
4

 
3

 
6

 
9

 
7

 
1

 
1

Non-service net periodic benefit cost
(2
)
 

 

 

 

 

 

 

 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Three Months Ended September 30, 2018
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Decommissioning-related activities:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net realized income on NDT funds(a)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regulatory agreement units
$
214

 
$
214

 
$

 
$

 
$

 
$

 
$

 
$

 
$

Non-regulatory agreement units
58

 
58

 

 

 

 

 

 

 

Net unrealized (losses) gains on NDT funds
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regulatory agreement units
(66
)
 
(66
)
 

 

 

 

 

 

 

Non-regulatory agreement units
72

 
72

 

 

 

 

 

 

 

Regulatory offset to NDT fund-related activities(b)
(110
)
 
(110
)
 

 

 

 

 

 

 

Decommissioning-related activities
168

 
168

 

 

 





 

 

AFUDC — Equity
16

 

 
4

 
1

 
5

 
6

 
6

 

 

Non-service net periodic benefit cost
(12
)
 

 

 

 

 

 

 

 

 
Other, Net
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Nine Months Ended September 30, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Decommissioning-related activities:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net realized income on NDT funds(a)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regulatory agreement units
$
197

 
$
197

 
$

 
$

 
$

 
$

 
$

 
$

 
$

Non-regulatory agreement units
316

 
316

 

 

 

 

 

 

 

Net unrealized gains on NDT funds
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regulatory agreement units
565

 
565

 

 

 

 

 

 

 

Non-regulatory agreement units
236

 
236

 

 

 

 

 

 

 

Regulatory offset to NDT fund-related activities(b)
(611
)
 
(611
)
 

 

 

 

 

 

 

Decommissioning-related activities
703

 
703

 

 

 

 

 

 

 

AFUDC — Equity
64

 

 
13

 
9

 
16

 
26

 
18

 
3

 
4

Non-service net periodic benefit cost
8

 

 

 

 

 

 

 

 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Nine Months Ended September 30, 2018
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Decommissioning-related activities:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net realized income on NDT funds(a)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regulatory agreement units
$
476

 
$
476

 
$

 
$

 
$

 
$

 
$

 
$

 
$

Non-regulatory agreement units
257

 
257

 

 

 

 

 

 

 

Net unrealized losses on NDT funds
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regulatory agreement units
(335
)
 
(335
)
 

 

 

 

 

 

 

Non-regulatory agreement units
(143
)
 
(143
)
 

 

 

 

 

 

 

Regulatory offset to NDT fund-related activities(b)
(110
)
 
(110
)
 

 

 

 

 

 

 

Decommissioning-related activities
145

 
145

 

 

 

 



 

 

AFUDC — Equity
47

 

 
12

 
3

 
13

 
19

 
17

 
2

 

Non-service net periodic benefit cost
(33
)
 

 

 

 

 

 

 

 

_________
(a)
Realized income includes interest, dividends and realized gains and losses on sales of NDT fund investments.
(b)
Includes the elimination of decommissioning-related activities for the Regulatory Agreement Units, including the elimination of income taxes related to all NDT fund activity for those units. See Note 15Asset Retirement Obligations of the Exelon 2018 Form 10-K for additional information regarding the accounting for nuclear decommissioning.
Cash Flow Supplemental Disclosures
The following tables provide additional information about material items recorded in the Registrants' Consolidated Statements of Cash Flows.
 
Depreciation, amortization and accretion
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Nine Months Ended September 30, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Property, plant and equipment(a)
$
2,803

 
$
1,184

 
$
661

 
$
225

 
$
263

 
$
405

 
$
178

 
$
109

 
$
89

Amortization of regulatory assets(a)
390

 

 
106

 
22

 
105

 
157

 
103

 
29

 
25

Amortization of intangible assets, net(a)
44

 
37

 

 

 

 

 

 

 

Amortization of energy contract assets and liabilities(b)
14

 
14

 

 

 

 

 

 

 

Nuclear fuel(c)
771

 
771

 

 

 

 

 

 

 

ARO accretion(d)
371

 
371

 

 

 

 

 

 

 

Total depreciation, amortization and accretion
$
4,393


$
2,377


$
767


$
247


$
368

 
$
562

 
$
281


$
138


$
114

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Nine Months Ended September 30, 2018
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Property, plant and equipment(a)
$
2,829

 
$
1,347

 
$
613

 
$
204

 
$
249

 
$
355

 
$
161

 
$
97

 
$
70

Amortization of regulatory assets(a)
412

 

 
83

 
20

 
109

 
200

 
125

 
38

 
37

Amortization of intangible assets, net(a)
43

 
36

 

 

 

 

 

 

 

Amortization of energy contract assets and liabilities(b)
8

 
8

 

 

 

 

 

 

 

Nuclear fuel(c)
852

 
852

 

 

 

 

 

 

 

ARO accretion(d)
367

 
365

 

 

 

 

 

 

 

Total depreciation, amortization and accretion
$
4,511


$
2,608


$
696


$
224


$
358

 
$
555

 
$
286


$
135


$
107

_________
(a)
Included in Depreciation and amortization in the Registrants' Consolidated Statements of Operations and Comprehensive Income.
(b)
Included in Operating revenues or Purchased power and fuel expense in the Registrants’ Consolidated Statements of Operations and Comprehensive Income.
(c)
Included in Purchased power and fuel expense in the Registrants’ Consolidated Statements of Operations and Comprehensive Income.
(d)
Included in Operating and maintenance expense in the Registrants’ Consolidated Statements of Operations and Comprehensive Income.
 
Other non-cash operating activities
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Nine Months Ended September 30, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Pension and non-pension postretirement benefit costs
$
324

 
$
98

 
$
70

 
$
9

 
$
45

 
$
71

 
$
19

 
$
11

 
$
12

Provision for uncollectible accounts
89

 
20

 
26

 
22

 
5

 
16

 
7

 
2

 
6

Other decommissioning-related activity(a)
(400
)
 
(400
)
 

 

 

 

 

 

 

Energy-related options(b)
21

 
21

 

 

 

 

 

 

 

Amortization of rate stabilization deferral
(8
)
 

 

 

 

 
(8
)
 
(9
)
 
1

 

Discrete impacts from EIMA and FEJA(c)
80

 

 
80

 

 

 

 

 

 

Long-term incentive plan
33

 

 

 

 

 

 

 

 

Amortization of operating ROU asset
193

 
138

 
2

 

 
23

 
26

 
6

 
7

 
4

Change in environmental liabilities
23

 

 

 

 

 
23

 
23

 

 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Nine Months Ended September 30, 2018
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Pension and non-pension postretirement benefit costs
$
435

 
$
151

 
$
133

 
$
14

 
$
43

 
$
51

 
$
10

 
$
5

 
$
10

Provision for uncollectible accounts
133

 
38

 
30

 
25

 
6

 
32

 
12

 
6

 
14

Other decommissioning-related activity(a)
(39
)
 
(39
)
 

 

 

 

 

 

 

Energy-related options(b)
4

 
4

 

 

 

 

 

 

 

Amortization of rate stabilization deferral

 

 

 

 

 

 

 

 

Discrete impacts from EIMA and FEJA(c)
27

 

 
27

 

 

 

 

 

 

Long-term incentive plan
84

 

 

 

 

 

 

 

 

Asset retirement costs
20

 

 

 

 

 
20

 
22

 
(1
)
 
(1
)
_______
(a)
Includes the elimination of decommissioning-related activity for the Regulatory Agreement Units, including the elimination of operating revenues, ARO accretion, ARC amortization, investment income and income taxes related to all NDT fund activity for these units. See Note 15Asset Retirement Obligations of the Exelon 2018 Form 10-K for additional information regarding the accounting for nuclear decommissioning.
(b)
Includes option premiums reclassified to realized at the settlement of the underlying contracts and recorded in Operating revenues and expenses.
(c)
Reflects the change in ComEd's distribution and energy efficiency formula rates. See Note 6Regulatory Matters for additional information.

The following tables provide a reconciliation of cash, cash equivalents and restricted cash reported within the Registrants’ Consolidated Balance Sheets that sum to the total of the same amounts in their Consolidated Statements of Cash Flows.
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
September 30, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Cash and cash equivalents
$
1,683

 
$
1,019

 
$
76

 
$
224

 
$
130

 
$
99

 
$
18

 
$
11

 
$
13

Restricted cash
309

 
126

 
124

 
6

 
1

 
38

 
34

 

 
3

Restricted cash included in other long-term assets
186

 

 
171

 

 

 
15

 

 

 
15

Total cash, cash equivalents and restricted cash
$
2,178

 
$
1,145

 
$
371

 
$
230

 
$
131

 
$
152

 
$
52

 
$
11

 
$
31

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2018
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Cash and cash equivalents
$
1,349

 
$
750

 
$
135

 
$
130

 
$
7

 
$
124

 
$
16

 
$
23

 
$
7

Restricted cash
247

 
153

 
29

 
5

 
6

 
43

 
37

 
1

 
4

Restricted cash included in other long-term assets
185

 

 
166

 

 

 
19

 

 

 
19

Total cash, cash equivalents and restricted cash
$
1,781

 
$
903

 
$
330

 
$
135

 
$
13

 
$
186

 
$
53

 
$
24

 
$
30

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
September 30, 2018
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Cash and cash equivalents
$
1,918

 
$
1,187

 
$
124

 
$
102

 
$
113

 
$
153

 
$
12

 
$
110

 
$
11

Restricted cash
240

 
152

 
12

 
5

 
3

 
42

 
35

 

 
7

Restricted cash included in other long-term assets
163

 

 
144

 

 

 
19

 

 

 
19

Total cash, cash equivalents and restricted cash
$
2,321

 
$
1,339

 
$
280

 
$
107

 
$
116

 
$
214

 
$
47

 
$
110

 
$
37

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2017
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Cash and cash equivalents
$
898

 
$
416

 
$
76

 
$
271

 
$
17

 
$
30

 
$
5

 
$
2

 
$
2

Restricted cash
207

 
138

 
5

 
4

 
1

 
42

 
35

 

 
6

Restricted cash included in other long-term assets
85

 

 
63

 

 

 
23

 

 

 
23

Total cash, cash equivalents and restricted cash
$
1,190

 
$
554

 
$
144

 
$
275

 
$
18

 
$
95

 
$
40

 
$
2

 
$
31

For additional information on restricted cash see Note 1Significant Accounting Policies of the Exelon 2018 Form 10-K. 
Supplemental Balance Sheet Disclosures
The following tables provide additional information about material items recorded in the Registrants' Consolidated Balance Sheets.
 
Unbilled customer revenues
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
September 30, 2019
$
1,256

 
$
676

 
$
212

 
$
102

 
$
103

 
$
163

 
$
91

 
$
38

 
$
34

December 31, 2018
1,656

 
965

 
223

 
114

 
168

 
186

 
97

 
59

 
30


 
Accrued expenses
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
September 30, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Compensation-related accruals(a)
$
880

 
$
336

 
$
133

 
$
48

 
$
63

 
$
86

 
$
26

 
$
17

 
$
13

Taxes accrued
431

 
247

 
56

 
13

 
64

 
80

 
61

 
17

 
3

Interest accrued
421

 
106

 
62

 
33

 
36

 
78

 
37

 
20

 
19

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2018
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Compensation-related accruals(a)
$
1,191

 
$
479

 
$
187

 
$
49

 
$
68

 
$
99

 
$
29

 
$
19

 
$
12

Taxes accrued
412

 
226

 
71

 
28

 
46

 
74

 
58

 
4

 
5

Interest accrued
334

 
77

 
105

 
33

 
39

 
50

 
25

 
8

 
12

_________
(a)
Primarily includes accrued payroll, bonuses and other incentives, vacation and benefits.