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Supplemental Financial Information (All Registrants)
 6 Months Ended
Jun. 30, 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 June 30, 2020
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Operating lease income
$
14

 
$
12

 
$
—

 
$
—

 
$
—

 
$
1

 
$
—

 
$
1

 
$
—

Variable lease income
80

 
79

 
—

 
—

 
—

 
1

 
—

 
1

 
—

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Three Months Ended June 30, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Operating lease income
$
14

 
$
12

 
$
—

 
$
—

 
$
—

 
$
1

 
$
—

 
$
1

 
$
—

Variable lease income
77

 
74

 
—

 
—

 
—

 
3

 
—

 
3

 
—

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Six Months Ended June 30, 2020
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Operating lease income
$
18

 
$
15

 
$
—

 
$
—

 
$
—

 
$
2

 
$
—

 
$
2

 
$
—

Variable lease income
149

 
148

 
—

 
—

 
—

 
1

 
—

 
1

 
—

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Six Months Ended June 30, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Operating lease income
$
18

 
$
15

 
$
—

 
$
—

 
$
—

 
$
2

 
$
—

 
$
2

 
$
—

Variable lease income
129

 
126

 
—

 
—

 
—

 
3

 
—

 
3

 
—


 
Taxes other than income taxes
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Three Months Ended June 30, 2020
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Utility taxes(a)
$
196

 
$
23

 
$
55

 
$
31

 
$
18

 
$
69

 
$
64

 
$
5

 
$
—

Property
149

 
64

 
8

 
4

 
40

 
33

 
21

 
11

 
1

Payroll
61

 
28

 
7

 
4

 
4

 
7

 
2

 
1

 
1

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Three Months Ended June 30, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Utility taxes(a)
$
209

 
$
32

 
$
55

 
$
30

 
$
21

 
$
71

 
$
67

 
$
4

 
$
—

Property
148

 
68

 
9

 
4

 
37

 
30

 
21

 
8

 
1

Payroll
61

 
30

 
7

 
4

 
4

 
7

 
2

 
1

 
1

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Six Months Ended June 30, 2020
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Utility taxes(a)
$
414

 
$
49

 
$
114

 
$
62

 
$
44

 
$
145

 
$
133

 
$
10

 
$
1

Property
297

 
133

 
15

 
8

 
79

 
62

 
41

 
20

 
1

Payroll
125

 
60

 
14

 
8

 
9

 
15

 
4

 
2

 
2

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Six Months Ended June 30, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Utility taxes(a)
$
432

 
$
58

 
$
118

 
$
63

 
$
48

 
$
145

 
$
136

 
$
9

 
$
—

Property
296

 
138

 
15

 
8

 
75

 
60

 
43

 
16

 
1

Payroll
127

 
64

 
14

 
7

 
8

 
14

 
3

 
2

 
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.
 
 
Other, Net
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Three Months Ended June 30, 2020
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Decommissioning-related activities:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net realized income on NDT funds(a)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regulatory agreement units
$
30

 
$
30

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Non-regulatory agreement units
23

 
23

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Net unrealized gains on NDT funds
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regulatory agreement units
645

 
645

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Non-regulatory agreement units
452

 
452

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Regulatory offset to NDT fund-related activities(b)
(542
)
 
(542
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Decommissioning-related activities
608

 
608

 
—

 
—

 
—


—

 
—

 
—

 
—

AFUDC — Equity
26

 
—

 
8

 
4

 
6

 
8

 
6

 
1

 
1

Non-service net periodic benefit cost
14

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Three Months Ended June 30, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Decommissioning-related activities:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net realized income on NDT funds(a)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regulatory agreement units
$
77

 
$
77

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Non-regulatory agreement units
230

 
230

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Net unrealized (losses) gains on NDT funds
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regulatory agreement units
98

 
98

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Non-regulatory agreement units
(98
)
 
(98
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Regulatory offset to NDT fund-related activities(b)
(141
)
 
(141
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Decommissioning-related activities
166

 
166

 
—

 
—

 
—


—


—

 
—

 
—

AFUDC — Equity
21

 
—

 
4

 
3

 
5

 
9

 
6

 
1

 
2

Non-service net periodic benefit cost
5

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
Other, net
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Six Months Ended June 30, 2020
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Decommissioning-related activities:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net realized income on NDT funds(a)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regulatory agreement units
$
77

 
$
77

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Non-regulatory agreement units
104

 
104

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Net unrealized gains on NDT funds
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regulatory agreement units
(287
)
 
(287
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Non-regulatory agreement units
(253
)
 
(253
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Regulatory offset to NDT fund-related activities(b)
167

 
167

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Decommissioning-related activities
(192
)
 
(192
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

AFUDC — Equity
49

 
—

 
14

 
7

 
10

 
17

 
13

 
2

 
2

Non-service net periodic benefit cost
24

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Six Months Ended June 30, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Decommissioning-related activities:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net realized income on NDT funds(a)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regulatory agreement units
$
131

 
$
131

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Non-regulatory agreement units
283

 
283

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Net unrealized losses on NDT funds
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regulatory agreement units
476

 
476

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Non-regulatory agreement units
182

 
182

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Regulatory offset to NDT fund-related activities(b)
(487
)
 
(487
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Decommissioning-related activities
585

 
585

 
—

 
—

 
—

 
—


—

 
—

 
—

AFUDC — Equity
43

 
—

 
9

 
6

 
10

 
18

 
12

 
2

 
4

Non-service net periodic benefit cost
10

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

_________
(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
Six Months Ended June 30, 2020
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Property, plant and equipment(a)
$
1,715

 
$
577

 
$
458

 
$
159

 
$
195

 
$
289

 
$
126

 
$
76

 
$
69

Amortization of regulatory assets(a)
277

 
—

 
89

 
14

 
77

 
96

 
60

 
18

 
17

Amortization of intangible assets, net(a)
31

 
27

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Amortization of energy contract assets and liabilities(b)
12

 
10

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Nuclear fuel(c)
459

 
459

 
—

 
—

 
—

 
—

 
—

 
—

 
—

ARO accretion(d)
247

 
247

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Total depreciation, amortization and accretion
$
2,741


$
1,320


$
547


$
173


$
272

 
$
385

 
$
186


$
94


$
86

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Six Months Ended June 30, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Property, plant and equipment(a)
$
1,859

 
$
789

 
$
439

 
$
149

 
$
173

 
$
266

 
$
117

 
$
71

 
$
57

Amortization of regulatory assets(a)
266

 
—

 
69

 
15

 
79

 
103

 
69

 
20

 
14

Amortization of intangible assets, net(a)
29

 
25

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Amortization of energy contract assets and liabilities(b)
5

 
5

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Nuclear fuel(c)
513

 
513

 
—

 
—

 
—

 
—

 
—

 
—

 
—

ARO accretion(d)
250

 
248

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Total depreciation, amortization and accretion
$
2,922


$
1,580


$
508


$
164


$
252

 
$
369

 
$
186


$
91


$
71

_________
(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
Six Months Ended June 30, 2020
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Pension and non-pension postretirement benefit costs
$
203

 
$
58

 
$
57

 
$
3

 
$
31

 
$
35

 
$
7

 
$
4

 
$
7

Provision for uncollectible accounts
92

 
13

 
17

 
29

 
10

 
22

 
12

 
8

 
2

Other decommissioning-related activity(a)
(60
)
 
(60
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Energy-related options(b)
27

 
27

 
—

 
—

 
—

 
—

 
—

 
—

 
—

True-up adjustments to decoupling mechanisms and formula rates(c)

55

 
—

 
13

 
(5
)
 
—

 
47

 
(2
)
 
24

 
25

Long-term incentive plan
(10
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Amortization of operating ROU asset
112

 
80

 
1

 
—

 
15

 
14

 
3

 
4

 
2

Deferred Prosecution Agreement payments(d)
200

 
—

 
200

 
—

 
—

 
—

 
—

 
—

 
—

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Six Months Ended June 30, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Pension and non-pension postretirement benefit costs
$
212

 
$
62

 
$
47

 
$
5

 
$
29

 
$
48

 
$
12

 
$
8

 
$
8

Provision for uncollectible accounts
45

 
12

 
16

 
10

 
4

 
3

 
2

 
1

 
—

Other decommissioning-related activity(a)
(260
)
 
(261
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Energy-related options(b)
43

 
43

 
—

 
—

 
—

 
—

 
—

 
—

 
—

True-up adjustments to decoupling mechanisms and formula rates(e)

14

 
—

 
24

 
—

 
—

 
(10
)
 
(8
)
 
(2
)
 
—

Long-term incentive plan
35

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Amortization of operating ROU asset
115

 
78

 
1

 
—

 
15

 
17

 
4

 
5

 
2

_______
(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)
For ComEd, reflects the true-up adjustments in regulatory assets and liabilities associated with its distribution, energy efficiency and transmission formula rates. For BGE, Pepco and DPL, reflects the change in regulatory assets and liabilities associated with their decoupling mechanisms and transmission formula rates. For PECO and ACE, reflects the change in regulatory assets and liabilities associated with their transmission formula rates. See Note 2 — Regulatory Matters for additional information.
(d)
See Note 14 — Commitments and Contingencies for additional information related to the Deferred Prosecution Agreement.
(e)
For ComEd, reflects the true-up adjustments in regulatory assets and liabilities associated with its distribution and energy efficiency formula rates. For Pepco and DPL, reflects the change in regulatory assets and liabilities associated with their decoupling mechanisms. 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
June 30, 2020
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Cash and cash equivalents
$
2,129

 
$
483

 
$
403

 
$
380

 
$
195

 
$
39

 
$
19

 
$
6

 
$
8

Restricted cash
373

 
153

 
155

 
7

 
1

 
36

 
33

 
—

 
3

Restricted cash included in other long-term assets
178

 
—

 
166

 
—

 
—

 
11

 
—

 
—

 
11

Total cash, cash equivalents and restricted cash
$
2,680

 
$
636

 
$
724

 
$
387

 
$
196

 
$
86

 
$
52

 
$
6

 
$
22

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
June 30, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Cash and cash equivalents
$
735

 
$
575

 
$
65

 
$
20

 
$
8

 
$
54

 
$
18

 
$
3

 
$
4

Restricted cash
252

 
122

 
77

 
6

 
1

 
37

 
34

 
1

 
2

Restricted cash included in other long-term assets
191

 
—

 
174

 
—

 
—

 
17

 
—

 
—

 
17

Total cash, cash equivalents and restricted cash
$
1,178

 
$
697

 
$
316

 
$
26

 
$
9

 
$
108

 
$
52

 
$
4

 
$
23

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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
June 30, 2020
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Compensation-related accruals(a)
$
744

 
$
277

 
$
135

 
$
50

 
$
52

 
$
92

 
$
32

 
$
18

 
$
14

Taxes accrued
396

 
229

 
61

 
2

 
19

 
73

 
54

 
5

 
8

Interest accrued
357

 
53

 
119

 
37

 
46

 
51

 
25

 
8

 
13

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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.