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Supplemental Financial Information (All Registrants)
 3 Months Ended
Mar. 31, 2020
Supplemental Financial Information [Abstract]  
Supplemental Financial Information (All Registrants) Supplemental Financial Information (All Registrants)
Supplemental Statement of Operations Information
The following tables provide additional information about material items recorded in the Registrants' Consolidated Statements of Operations and Comprehensive Income.
 
Operating revenues
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Three Months Ended March 31, 2020
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Operating lease income
$
5

 
$
3

 
$
—

 
$
—

 
$
—

 
$
1

 
$
—

 
$
1

 
$
—

Variable lease income
69

 
69

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Three Months Ended March 31, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Operating lease income
$
4

 
$
3

 
$
—

 
$
—

 
$
—

 
$
1

 
$
—

 
$
1

 
$
—

Variable lease income
52

 
52

 
—

 
—

 
—

 
—

 
—

 
—

 
—


 
Taxes other than income taxes
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Three Months Ended March 31, 2020
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Utility taxes(a)
$
218

 
$
26

 
$
60

 
$
31

 
$
26

 
$
75

 
$
69

 
$
6

 
$
—

Property
150

 
69

 
7

 
4

 
39

 
31

 
21

 
9

 
1

Payroll
63

 
31

 
7

 
4

 
4

 
8

 
2

 
1

 
1

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Three Months Ended March 31, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Utility taxes(a)
$
223

 
$
26

 
$
62

 
$
34

 
$
27

 
$
74

 
$
69

 
$
5

 
$
—

Property
149

 
71

 
7

 
3

 
37

 
29

 
21

 
8

 
—

Payroll
65

 
33

 
7

 
4

 
4

 
7

 
2

 
1

 
1

_________
(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.
 
 
Other, net
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Three Months Ended March 31, 2020
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Decommissioning-related activities:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net realized income on NDT funds(a)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regulatory agreement units
$
47

 
$
47

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Non-regulatory agreement units
82

 
82

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Net unrealized gains on NDT funds
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regulatory agreement units
(932
)
 
(932
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Non-regulatory agreement units
(706
)
 
(706
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Regulatory offset to NDT fund-related activities(b)
709

 
709

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Decommissioning-related activities
(800
)
 
(800
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

AFUDC — Equity
23

 
—

 
6

 
3

 
5

 
9

 
6

 
1

 
2

Non-service net periodic benefit cost
10

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Three Months Ended March 31, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Decommissioning-related activities:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net realized income on NDT funds(a)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regulatory agreement units
$
54

 
$
54

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Non-regulatory agreement units
54

 
54

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Net unrealized losses on NDT funds
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regulatory agreement units
379

 
379

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Non-regulatory agreement units
280

 
280

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Regulatory offset to NDT fund-related activities(b)
(348
)
 
(348
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Decommissioning-related activities
419

 
419

 
—

 
—

 
—

 
—


—

 
—

 
—

AFUDC — Equity
22

 
—

 
5

 
3

 
5

 
9

 
6

 
1

 
2

Non-service net periodic benefit cost
5

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

_________
(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 of the Exelon 2019 Form 10-K for additional information regarding the accounting for nuclear decommissioning.
Supplemental Cash Flow Information
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
Three Months Ended March 31, 2020
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Property, plant and equipment(a)
$
856

 
$
290

 
$
228

 
$
79

 
$
97

 
$
144

 
$
64

 
$
38

 
$
34

Amortization of regulatory assets(a)
149

 
—

 
45

 
7

 
46

 
50

 
31

 
10

 
9

Amortization of intangible assets, net(a)
16

 
14

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Amortization of energy contract assets and liabilities(b)
2

 
2

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Nuclear fuel(c)
231

 
231

 
—

 
—

 
—

 
—

 
—

 
—

 
—

ARO accretion(d)
124

 
124

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Total depreciation, amortization and accretion
$
1,378


$
661


$
273


$
86


$
143

 
$
194

 
$
95


$
48


$
43

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Three Months Ended March 31, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Property, plant and equipment(a)
$
917

 
$
392

 
$
219

 
$
74

 
$
85

 
$
127

 
$
58

 
$
35

 
$
25

Amortization of regulatory assets(a)
143

 
—

 
32

 
7

 
51

 
53

 
36

 
11

 
6

Amortization of intangible assets, net(a)
15

 
13

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Nuclear fuel(c)
261

 
261

 
—

 
—

 
—

 
—

 
—

 
—

 
—

ARO accretion(d)
124

 
123

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Total depreciation, amortization and accretion
$
1,460


$
789


$
251


$
81


$
136

 
$
180

 
$
94


$
46


$
31

_________
(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
Three Months Ended March 31, 2020
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Pension and non-pension postretirement benefit costs
$
98

 
$
27

 
$
28

 
$
1

 
$
15

 
$
17

 
$
3

 
$
1

 
$
3

Provision for uncollectible accounts
45

 
4

 
7

 
17

 
7

 
10

 
4

 
3

 
3

Other decommissioning-related activity(a)
128

 
128

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Energy-related options(b)
6

 
6

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Amortization of rate stabilization deferral
(54
)
 
—

 
—

 
—

 
(35
)
 
(19
)
 
(15
)
 
(4
)
 
—

Discrete impacts from EIMA and FEJA(c)
(17
)
 
—

 
(17
)
 
—

 
—

 
—

 
—

 
—

 
—

Long-term incentive plan
(7
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Amortization of operating ROU asset
51

 
35

 
—

 
—

 
8

 
5

 
2

 
2

 
1

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Three Months Ended March 31, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Pension and non-pension postretirement benefit costs
$
106

 
$
31

 
$
24

 
$
2

 
$
15

 
$
23

 
$
6

 
$
4

 
$
4

Provision for uncollectible accounts
43

 
—

 
9

 
16

 
8

 
10

 
4

 
4

 
2

Other decommissioning-related activity(a)
(202
)
 
(202
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Energy-related options(b)
37

 
37

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Amortization of rate stabilization deferral
(6
)
 
—

 
—

 
—

 
—

 
(6
)
 
(7
)
 
1

 
—

Discrete impacts from EIMA and FEJA(c)
28

 
—

 
28

 
—

 
—

 
—

 
—

 
—

 
—

Long-term incentive plan
25

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Amortization of operating ROU asset
53

 
34

 
1

 
—

 
8

 
9

 
2

 
2

 
1

_______
(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 of the Exelon 2019 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 to results of operations.
(c)
Reflects the change in ComEd's distribution and energy efficiency formula rates. See Note 2 — Regulatory 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
March 31, 2020
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Cash and cash equivalents
$
1,457

 
$
821

 
$
514

 
$
31

 
$
11

 
$
49

 
$
18

 
$
7

 
$
8

Restricted cash
414

 
150

 
211

 
7

 
1

 
37

 
33

 
—

 
3

Restricted cash included in other long-term assets
121

 
—

 
108

 
—

 
—

 
12

 
—

 
—

 
12

Total cash, cash equivalents and restricted cash
$
1,992

 
$
971

 
$
833

 
$
38

 
$
12

 
$
98

 
$
51

 
$
7

 
$
23

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
March 31, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Cash and cash equivalents
$
880

 
$
537

 
$
68

 
$
41

 
$
12

 
$
33

 
$
11

 
$
7

 
$
6

Restricted cash
223

 
139

 
17

 
6

 
4

 
39

 
35

 
1

 
3

Restricted cash included in other long-term assets
211

 
—

 
193

 
—

 
—

 
19

 
—

 
—

 
19

Total cash, cash equivalents and restricted cash
$
1,314

 
$
676

 
$
278

 
$
47

 
$
16

 
$
91

 
$
46

 
$
8

 
$
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

For additional information on restricted cash see Note 1 — Significant Accounting Policies of the Exelon 2019 Form 10-K.
Supplemental Balance Sheet Information
The following tables provide additional information about material items recorded in the Registrants' Consolidated Balance Sheets.
 
Accrued expenses
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
March 31, 2020
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Compensation-related accruals(a)
$
557

 
$
207

 
$
87

 
$
39

 
$
44

 
$
63

 
$
22

 
$
14

 
$
10

Taxes accrued
442

 
244

 
85

 
1

 
43

 
114

 
79

 
25

 
7

Interest accrued
407

 
84

 
69

 
33

 
38

 
78

 
37

 
20

 
19

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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

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