Supplemental Financial Information (Tables)

12 Months Ended

Dec. 31, 2019

Supplemental Financial Information [Abstract]

Schedule Of Taxes Excluding Income And Excise Taxes [Table Text Block]

The following tables provide additional information about material items recorded in the Registrants' Consolidated Statements of Operations and Comprehensive Income.

	Taxes other than income taxes
	Exelon		Generation		ComEd		PECO		BGE		PHI		Pepco		DPL		ACE
For the year ended December 31, 2019
Utility(a)	$	881	$	112	$	242	$	132	$	90	$	304	$	286	$	18	$	—
Property	595		274		29		17		153		122		85		34		2
Payroll	232		115		27		15		17		24		7		4		2
For the year ended December 31, 2018
Utility(a)	$	919	$	114	$	243	$	131	$	94	$	337	$	316	$	21	$	—
Property	557		273		30		15		143		94		58		32		3
Payroll	247		130		27		16		17		24		5		3		2
For the year ended December 31, 2017
Utility(a)	$	898	$	126	$	240	$	125	$	89	$	318	$	300	$	18	$	—
Property	545		269		28		14		132		101		62		32		3
Payroll	230		121		26		15		15		26		6		4		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.

Schedule of Other Nonoperating Income, by Component [Table Text Block]

	Other, Net
	Exelon			Generation			ComEd		PECO		BGE		PHI		Pepco		DPL		ACE
For the year ended December 31, 2019
Decommissioning-related activities:
Net realized income on NDT funds(a)
Regulatory agreement units	$	297		$	297		$	—	$	—	$	—	$	—	$	—	$	—	$	—
Non-regulatory agreement units	363			363			—		—		—		—		—		—		—
Net unrealized gains on NDT funds
Regulatory agreement units	795			795			—		—		—		—		—		—		—
Non-regulatory agreement units	411			411			—		—		—		—		—		—		—
Regulatory offset to NDT fund-related activities(b)	(876		)	(876		)	—		—		—		—		—		—		—
Decommissioning-related activities	990			990			—		—		—		—		—		—		—
AFUDC—Equity	85			—			17		13		21		34		25		4		5
Non-service net periodic benefit cost	13			—			—		—		—		—		—		—		—
For the year ended December 31, 2018
Decommissioning-related activities:
Net realized income on NDT funds(a)
Regulatory agreement units	$	506		$	506		$	—	$	—	$	—	$	—	$	—	$	—	$	—
Non-regulatory agreement units	302			302			—		—		—		—		—		—		—
Net unrealized losses on NDT funds
Regulatory agreement units	(715		)	(715		)	—		—		—		—		—		—		—
Non-regulatory agreement units	(483		)	(483		)	—		—		—		—		—		—		—
Regulatory offset to NDT fund-related activities(b)	171			171			—		—		—		—		—		—		—
Decommissioning-related activities	(219		)	(219		)	—		—		—		—		—		—		—
AFUDC—Equity	69			—			19		7		18		25		22		2		1
Non-service net periodic benefit cost	(47		)	—			—		—		—		—		—		—		—
For the year ended December 31, 2017
Decommissioning-related activities:
Net realized income on NDT funds(a)
Regulatory agreement units	$	488		$	488		$	—	$	—	$	—	$	—	$	—	$	—	$	—
Non-regulatory agreement units	209			209			—		—		—		—		—		—		—
Net unrealized gains on NDT funds
Regulatory agreement units	455			455			—		—		—		—		—		—		—
Non-regulatory agreement units	521			521			—		—		—		—		—		—		—
Regulatory offset to NDT fund-related activities(b)	(724		)	(724		)	—		—		—		—		—		—		—
Decommissioning-related activities	949			949			—		—		—		—		—		—		—
AFUDC—Equity	73			—			12		9		16		36		23		7		6
Non-service net periodic benefit cost	(109		)	—			—		—		—		—		—		—		—

__________

(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 9 — Asset Retirement Obligations 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
For the year ended December 31, 2019
Property, plant and equipment	$	3,665	$	1,485	$	886	$	303	$	359	$	547	$	239	$	146	$	123
Amortization of regulatory assets	528		—		147		30		143		207		135		38		34
Amortization of intangible assets, net	59		50		—		—		—		—		—		—		—
Amortization of energy contract assets and liabilities(a)	21		21		—		—		—		—		—		—		—
Nuclear fuel(b)	1,016		1,016		—		—		—		—		—		—		—
ARO accretion(c)	491		491		—		—		—		—		—		—		—
Total depreciation, amortization and accretion	$	5,780	$	3,063	$	1,033	$	333	$	502	$	754	$	374	$	184	$	157
For the year ended December 31, 2018
Property, plant and equipment	$	3,740	$	1,748	$	820	$	274	$	335	$	480	$	218	$	131	$	94
Amortization of regulatory assets	555		—		120		27		148		260		167		51		42
Amortization of intangible assets, net	58		49		—		—		—		—		—		—		—
Amortization of energy contract assets and liabilities(a)	14		14		—		—		—		—		—		—		—
Nuclear fuel(b)	1,115		1,115		—		—		—		—		—		—		—
ARO accretion(c)	489		489		—		—		—		—		—		—		—
Total depreciation, amortization and accretion	$	5,971	$	3,415	$	940	$	301	$	483	$	740	$	385	$	182	$	136
For the year ended December 31, 2017
Property, plant and equipment	$	3,293	$	1,409	$	777	$	261	$	312	$	457	$	203	$	124	$	89
Amortization of regulatory assets	478		—		73		25		161		218		118		43		57
Amortization of intangible assets, net	57		48		—		—		—		—		—		—		—
Amortization of energy contract assets and liabilities(a)	35		35		—		—		—		—		—		—		—
Nuclear fuel(b)	1,096		1,096		—		—		—		—		—		—		—
ARO accretion(c)	468		468		—		—		—		—		—		—		—
Total depreciation, amortization and accretion	$	5,427	$	3,056	$	850	$	286	$	473	$	675	$	321	$	167	$	146

__________

(a) Included in Operating revenues or Purchased power and fuel expense in the Registrants’ Consolidated Statements of Operations and Comprehensive Income.

(b) Included in Purchased power and fuel expense in the Registrants’ Consolidated Statements of Operations and Comprehensive Income.

(c) Included in Operating and maintenance expense in the Registrants’ Consolidated Statements of Operations and Comprehensive Income.

	Cash paid (refunded) during the year:
	Exelon		Generation			ComEd			PECO			BGE			PHI			Pepco			DPL			ACE
For the year ended December 31, 2019
Interest (net of amount capitalized)	$	1,470	$	373		$	343		$	129		$	106		$	255		$	130		$	59		$	55
Income taxes (net of refunds)	265		(44		)	(42		)	82			17			29			7			19			(5		)
For the year ended December 31, 2018
Interest (net of amount capitalized)	$	1,421	$	369		$	332		$	125		$	94		$	250		$	123		$	56		$	61
Income taxes (net of refunds)	95		746			(153		)	(2		)	14			(32		)	41			(6		)	(12		)
For the year ended December 31, 2017
Interest (net of amount capitalized)	$	2,430	$	391		$	307		$	103		$	96		$	236		$	114		$	49		$	59
Income taxes (net of refunds)	540		337			83			47			(2		)	(144		)	(104		)	(49		)	(2		)

	Other non-cash operating activities:
	Exelon			Generation			ComEd			PECO		BGE		PHI			Pepco			DPL			ACE
For the year ended December 31, 2019
Pension and non-pension postretirement benefit costs	$	438		$	135		$	96		$	12	$	61	$	95		$	25		$	15		$	16
Provision for uncollectible accounts	120			31			33			31		8		17			7			4			5
Other decommissioning-related activity(a)	(506		)	(506		)	—			—		—		—			—			—			—
Energy-related options(b)	22			22			—			—		—		—			—			—			—
Amortization of rate stabilization deferral	(4		)	—			—			—		—		(4		)	(4		)	—			—
Discrete impacts from EIMA and FEJA(d)	128			—			128			—		—		—			—			—			—
Long-term incentive plan	10			—			—			—		—		—			—			—			—
Amortization of operating ROU asset	244			172			3			—		30		33			8			8			4
Change in environmental liabilities	23			—			—			—		—		23			23			—			—
For the year ended December 31, 2018
Pension and non-pension postretirement benefit costs	$	583		$	204		$	177		$	18	$	59	$	67		$	15		$	6		$	12
Provision for uncollectible accounts	159			48			40			33		10		28			11			6			11
Other decommissioning-related activity(a)	(2		)	(2		)	—			—		—		—			—			—			—
Energy-related options(b)	10			10			—			—		—		—			—			—			—
Amortization of rate stabilization deferral	21			—			—			—		—		21			21			—			—
Asset retirement costs	20			—			—			—		—		20			22			(1		)	(1		)
Discrete impacts from EIMA and FEJA(d)	28			—			28			—		—		—			—			—			—
Long-term incentive plan	140			—			—			—		—		—			—			—			—
For the year ended December 31, 2017
Pension and non-pension postretirement benefit costs	$	643		$	227		$	176		$	29	$	62	$	94		$	25		$	13		$	13
Provision for uncollectible accounts	125			38			34			26		8		19			8			3			8
Other decommissioning-related activity(a)	(313		)	(313		)	—			—		—		—			—			—			—
Energy-related options(b)	7			7			—			—		—		—			—			—			—
Amortization of rate stabilization deferral	(3		)	—			—			—		7		(10		)	(10		)	—			—
Discrete impacts from EIMA and FEJA(d)	(52		)	—			(52		)	—		—		—			—			—			—
Vacation accrual adjustment(e)	(68		)	(35		)	(12		)	—		—		(8		)	(8		)	—			—
Long-term incentive plan	109			—			—			—		—		—			—			—			—
Change in environmental liabilities	44			44			—			—		—		—			—			—			—

__________

(a) Includes the elimination of decommissioning-related activities 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 9 — Asset Retirement Obligations 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 to results of operations.

(c) See Note 2 - Mergers, Acquisitions and Dispositions for additional information.

(d) Reflects the change in ComEd's distribution and energy efficiency formula rates . See Note 3 — Regulatory Matters for additional information.

(e) On December 1, 2017, Exelon adopted a single, standard vacation accrual policy for all non-represented, non-craft (represented and craft policies remained unchanged) employees effective January 1, 2018.  To reflect the new policy, Exelon recorded a one-time, $68 million pre-tax credit to expense to reverse 2018 vacation cost originally accrued throughout 2017 that was accrued ratably during 2018.

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
December 31, 2019
Cash and cash equivalents	$	587	$	303	$	90	$	21	$	24	$	131	$	30	$	13	$	12
Restricted cash	358		146		150		6		1		36		33		—		2
Restricted cash included in other long-term assets	177		—		163		—		—		14		—		—		14
Total cash, cash equivalents and restricted cash	$	1,122	$	449	$	403	$	27	$	25	$	181	$	63	$	13	$	28
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
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
December 31, 2016
Cash and cash equivalents	$	635	$	290	$	56	$	63	$	23	$	170	$	9	$	46	$	101
Restricted cash	253		158		2		4		24		43		33		—		9
Restricted cash included in other long-term assets	26		—		—		—		3		23		—		—		23
Total cash, cash equivalents and restricted cash	$	914	$	448	$	58	$	67	$	50	$	236	$	42	$	46	$	133

Supplemental Balance Sheet Disclosures [Text Block]

The following tables provide additional information about material items recorded in the Registrants' Consolidated Balance Sheets.

	Unbilled customer revenues(a)
	Exelon		Generation		ComEd		PECO		BGE		PHI		Pepco		DPL		ACE
December 31, 2019	$	1,535	$	807	$	218	$	146	$	170	$	194	$	100	$	61	$	33
December 31, 2018	1,656		965		223		114		168		186		97		59		30

__________

(a) Unbilled customer revenues are classified in customer accounts receivables, net in Exelon's and the Utility Registrants' Consolidated Balance Sheets.

	Investments
	Exelon		Generation		ComEd		PECO		BGE		PHI		Pepco		DPL		ACE
December 31, 2019
Equity method investments:
Other equity method investments	$	92	$	71	$	6	$	8	$	—	$	—	$	—	$	—	$	—
Other investments:
Employee benefit trusts and investments(a)	262		54		—		19		7		135		110		—		—
Equity investments without readily determinable fair values	69		69		—		—		—		—		—		—		—
Other available for sale debt security investments	41		41		—		—		—		—		—		—		—
Total investments	$	464	$	235	$	6	$	27	$	7	$	135	$	110	$	—	$	—
December 31, 2018
Equity method investments:
Distributed energy companies	$	180	$	180	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Other equity method investments	87		71		6		8		—		—		—		—		—
Total equity method investments	267		251		6		8		—		—		—		—		—
Other investments:
Employee benefit trusts and investments(a)	244		49		—		17		5		130		105		—		—
Equity investments without readily determinable fair values	72		72		—		—		—		—		—		—		—
Other available for sale debt security investments	40		40		—		—		—		—		—		—		—
Other	2		2		—		—		—		—		—		—		—
Total investments	$	625	$	414	$	6	$	25	$	5	$	130	$	105	$	—	$	—

__________

(a) The Registrants’ debt and equity security investments are recorded at fair market value.

	Accrued expenses
	Exelon		Generation		ComEd		PECO		BGE		PHI		Pepco		DPL		ACE
December 31, 2019
Compensation-related accruals(a)	$	1,052	$	422	$	171	$	58	$	78	$	101	$	28	$	19	$	15
Taxes accrued	414		222		83		3		26		117		90		14		8
Interest accrued	337		65		110		37		46		49		23		8		12
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.