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Changes in Accumulated Other Comprehensive Income (Exelon)
 12 Months Ended
Dec. 31, 2019
Equity [Abstract]  
Changes in Accumulated Other Comprehensive Income (Exelon) Changes in Accumulated Other Comprehensive Income (Exelon)
The following tables present changes in Exelon's AOCI, net of tax, by component:
 
Gains and
(Losses) on
Cash Flow
Hedges

Unrealized
Gains and (Losses) on
Marketable
Securities

Pension and
Non-Pension
Postretirement
Benefit Plan
Items (a)

Foreign
Currency
Items

AOCI of Investments
Unconsolidated
Affiliates (b)

Total
Balance at December 31, 2016
$
(17
)

$
4


$
(2,610
)

$
(30
)

$
(7
)

$
(2,660
)
OCI before reclassifications
(1
)
 
6

 
11

 
7

 
6

 
29

Amounts reclassified from AOCI
4

 
—

 
140

 
—

 
—

 
144

Net current-period OCI
3

 
6

 
151

 
7

 
6

 
173

Impact of adoption of Reclassification of Certain Tax Effects from AOCI(c)
—

 
—

 
(539
)
 
—

 
—

 
(539
)
Balance at December 31, 2017
$
(14
)

$
10


$
(2,998
)

$
(23
)

$
(1
)

$
(3,026
)
OCI before reclassifications
11

 
—

 
(143
)
 
(10
)
 
1

 
(141
)
Amounts reclassified from AOCI
1


—


181


—

 
—


182

Net current-period OCI
12


—


38


(10
)

1

 
41

Impact of adoption of Recognition and Measurement of Financial Assets and Financial Liabilities standard(d)
—

 
(10
)
 
—

 
—

 
—

 
(10
)
Balance at December 31, 2018
$
(2
)

$
—


$
(2,960
)

$
(33
)

$
—


$
(2,995
)
OCI before reclassifications
—

 
—

 
(289
)
 
6

 
(2
)
 
(285
)
Amounts reclassified from AOCI
—

 
—

 
84

 
—

 
2

 
86

Net current-period OCI
—

 
—

 
(205
)
 
6

 
—

 
(199
)
Balance at December 31, 2019
$
(2
)

$
—


$
(3,165
)

$
(27
)

$
—


$
(3,194
)
__________ 
(a)
This AOCI component is included in the computation of net periodic pension and OPEB cost. See Note 14 — Retirement Benefits for additional information. See Exelon's Statements of Operations and Comprehensive Income for individual components of AOCI.
(b)
All amounts are net of noncontrolling interests.
(c)
Exelon early adopted the new standard Reclassification of Certain Tax Effects from AOCI. The standard was adopted retrospectively as of December 31, 2017, which resulted in an increase to Exelon’s Retained earnings and Accumulated other comprehensive loss of $539 million, primarily related to deferred income taxes associated with Exelon’s pension and OPEB obligations.
(d)
Exelon prospectively adopted the new standard Recognition and Measurement of Financial Assets and Financial Liabilities. The standard was adopted as of January 1, 2018, which resulted in an increase to Retained earnings and Accumulated other comprehensive loss of $10 million for Exelon. The amounts reclassified related to Rabbi Trusts.
The following table presents income tax benefit (expense) allocated to each component of Exelon's other comprehensive income (loss):
 
For the Year Ended December 31,
 
2019
 
2018
 
2017
Pension and non-pension postretirement benefit plans:
 
 
 
 
 
Prior service benefit reclassified to periodic benefit cost
$
23

 
$
24

 
$
36

Actuarial loss reclassified to periodic benefit cost
(52
)
 
(86
)
 
(128
)
Pension and non-pension postretirement benefit plans valuation adjustment
100

 
50

 
13