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Supplemental Financial Information (All Registrants)
 9 Months Ended
Sep. 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
ExelonGenerationPHIDPL
Three Months Ended September 30, 2020
Operating lease income$30 $28 $1 $1 
Variable lease income76 76 — — 
Three Months Ended September 30, 2019
Operating lease income$30 $29 $1 $1 
Variable lease income80 80 — — 
Nine Months Ended September 30, 2020
Operating lease income$48 $43 $3 $3 
Variable lease income225 224 1 1 
Nine Months Ended September 30, 2019
Operating lease income$48 $44 $3 $3 
Variable lease income209 206 3 3 
Taxes other than income taxes
ExelonGenerationComEdPECOBGEPHIPepcoDPLACE
Three Months Ended September 30, 2020
Utility taxes(a)
$237 $26 $66 $41 $21 $83 $77 $5 $1 
Property152 66 7 4 42 32 21 10 1 
Payroll59 29 7 4 4 6 2 1 1 
Three Months Ended September 30, 2019
Utility taxes(a)
$241 $29 $66 $38 $21 $86 $81 $5 $— 
Property148 66 7 5 39 31 21 9 — 
Payroll57 28 7 3 4 6 2 1 1 
Nine Months Ended September 30, 2020
Utility taxes(a)
$651 $75 $181 $102 $65 $228 $210 $16 $2 
Property449 199 23 12 121 94 63 29 2 
Payroll183 88 21 12 13 21 6 4 3 
Nine Months Ended September 30, 2019
Utility taxes(a)
$672 $87 $183 $102 $68 $231 $217 $14 $— 
Property444 205 22 12 114 91 64 25 2 
Payroll185 92 21 11 13 20 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.
Other, Net
ExelonGenerationComEdPECOBGE PHIPepcoDPLACE
Three Months Ended September 30, 2020
Decommissioning-related activities:
Net realized income on NDT funds(a)
Regulatory agreement units$50 $50 $— $— $— $— $— $— $— 
Non-regulatory agreement units23 23 — — — — — — — 
Net unrealized gains on NDT funds
Regulatory agreement units398 398 — — — — — — — 
Non-regulatory agreement units254 254 — — — — — — — 
Regulatory offset to NDT fund-related activities(b)
(359)(359)— — — — — — — 
Decommissioning-related activities366 366 — — — — — — — 
AFUDC — Equity27 — 7 5 6 9 7 1 1 
Non-service net periodic benefit cost15 — — — — — — — — 
Three Months Ended September 30, 2019
Decommissioning-related activities:
Net realized income on NDT funds(a)
Regulatory agreement units$67 $67 $— $— $— $— $— $— $— 
Non-regulatory agreement units33 33 — — — — — — — 
Net unrealized gains on NDT funds
Regulatory agreement units89 89 — — — — — — — 
Non-regulatory agreement units55 55 — — — — — — — 
Regulatory offset to NDT fund-related activities(b)
(125)(125)— — — — — — — 
Decommissioning-related activities119 119 — — — — — — — 
AFUDC — Equity22 — 4 3 6 9 7 1 1 
Non-service net periodic benefit cost(2)— — — — — — — — 
Other, net
ExelonGenerationComEdPECOBGEPHIPepcoDPLACE
Nine Months Ended September 30, 2020
Decommissioning-related activities:
Net realized income on NDT funds(a)
Regulatory agreement units$127 $127 $— $— $— $— $— $— $— 
Non-regulatory agreement units127 127 — — — — — — — 
Net unrealized gains on NDT funds
Regulatory agreement units111 111 — — — — — — — 
Non-regulatory agreement units1 1 — — — — — — — 
Regulatory offset to NDT fund-related activities(b)
(192)(192)— — — — — — — 
Decommissioning-related activities174 174 — — — — — — — 
AFUDC — Equity76 — 22 12 16 26 20 3 3 
Non-service net periodic benefit cost38 — — — — — — — — 
Nine Months Ended September 30, 2019
Decommissioning-related activities:
Net realized income on NDT funds(a)
Regulatory agreement units$197 $197 $— $— $— $— $— $— $— 
Non-regulatory agreement units316 316 — — — — — — — 
Net unrealized gains on NDT funds
Regulatory agreement units565 565 — — — — — — — 
Non-regulatory agreement units236 236 — — — — — — — 
Regulatory offset to NDT fund-related activities(b)
(611)(611)— — — — — — — 
Decommissioning-related activities703 703 — — — — — — — 
AFUDC — Equity64 — 13 9 16 26 18 3 4 
Non-service net periodic benefit cost8 — — — — — — — — 
__________
(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
ExelonGenerationComEdPECOBGEPHIPepcoDPLACE
Nine Months Ended September 30, 2020
Property, plant, and equipment(a)
$2,831 $1,121 $689 $238 $293 $436 $191 $116 $104 
Amortization of regulatory assets(a)
434 — 152 21 112 149 91 27 30 
Amortization of intangible assets, net(a)
47 40 — — — — — — — 
Amortization of energy contract assets and liabilities(b)
24 22 — — — — — — — 
Nuclear fuel(c)
708 708 — — — — — — — 
ARO accretion(d)
375 375 — — — — — — — 
Total depreciation, amortization and accretion$4,419 $2,266 $841 $259 $405 $585 $282 $143 $134 
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 
__________
(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
ExelonGenerationComEdPECOBGEPHIPepcoDPLACE
Nine Months Ended September 30, 2020
Pension and non-pension postretirement benefit costs$310 $89 $85 $4 $46 $52 $11 $6 $10 
Provision for uncollectible accounts130 16 23 38 12 41 24 15 2 
Other decommissioning-related activity(a)
(301)(301)— — — — — — — 
Energy-related options(b)
79 79 — — — — — — — 
True-up adjustments to decoupling mechanisms and formula rates(c)

66 — 51 (10)10 15 (20)15 20 
Severance Costs96 88 1 — — — — — — 
Provision for excess and obsolete inventory119 118 1 1 — (1)— (1)— 
Long-term incentive plan(8)— — — — — — — — 
Amortization of operating ROU asset185 135 1 — 23 21 5 6 2 
Deferred Prosecution Agreement payments(d)
200 — 200 — — — — — — 
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 accounts89 20 26 22 5 16 7 2 6 
Other decommissioning-related activity(a)
(400)(400)— — — — — — — 
Energy-related options(b)
21 21 — — — — — — — 
True-up adjustments to decoupling mechanisms and formula rates(e)

72 — 80 — — (8)(9)1 — 
Long-term incentive plan33 — — — — — — — — 
Amortization of operating ROU asset193 138 2 — 23 26 6 7 4 
Change in environmental liabilities23 — — — — 23 23 — — 
__________
(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, distributed generation, 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.
ExelonGenerationComEdPECOBGEPHIPepcoDPLACE
September 30, 2020
Cash and cash equivalents$1,858 $623 $76 $242 $326 $196 $125 $26 $13 
Restricted cash485 100 305 7 1 38 33 — 4 
Restricted cash included in other long-term assets137 — 127 — — 10 — — 10 
Total cash, cash equivalents and restricted cash$2,480 $723 $508 $249 $327 $244 $158 $26 $27 
December 31, 2019
Cash and cash equivalents$587 $303 $90 $21 $24 $131 $30 $13 $12 
Restricted cash358 146 150 6 1 36 33 — 2 
Restricted cash included in other long-term assets177 — 163 — — 14 — — 14 
Total cash, cash equivalents and restricted cash$1,122 $449 $403 $27 $25 $181 $63 $13 $28 
September 30, 2019
Cash and cash equivalents$1,683 $1,019 $76 $224 $130 $99 $18 $11 $13 
Restricted cash309 126 124 6 1 38 34 — 3 
Restricted cash included in other long-term assets186 — 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 cash247 153 29 5 6 43 37 1 4 
Restricted cash included in other long-term assets185 — 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
ExelonGenerationComEdPECOBGEPHIPepcoDPLACE
September 30, 2020
Compensation-related accruals(a)
$898 $352 $147 $60 $72 $95 $31 $16 $14 
Taxes accrued403 183 55 25 63 84 65 10 3 
Interest accrued440 79 64 36 40 80 38 21 21 
December 31, 2019
Compensation-related accruals(a)
$1,052 $422 $171 $58 $78 $101 $28 $19 $15 
Taxes accrued414 222 83 3 26 117 90 14 8 
Interest accrued337 65 110 37 46 49 23 8 12 
__________
(a)Primarily includes accrued payroll, bonuses and other incentives, vacation and benefits.