XML 175 R56.htm IDEA: XBRL DOCUMENT v3.20.4
Supplemental Financial Information (Tables)
 12 Months Ended
Dec. 31, 2020
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
ExelonGenerationComEdPECOBGEPHIPepcoDPLACE
For the year ended December 31, 2020
Utility(a)
$859 $99 $238 $135 $87 $299 $275 $21 $3 
Property602 265 30 16 164 126 84 39 3 
Payroll235 113 27 16 17 25 7 5 3 
For the year ended December 31, 2019
Utility(a)
$881 $112 $242 $132 $90 $304 $286 $18 $— 
Property595 274 29 17 153 122 85 34 2 
Payroll232 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 $— 
Property557 273 30 15 143 94 58 32 3 
Payroll247 130 27 16 17 24 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.
Schedule of Other Nonoperating Income, by Component [Table Text Block]
Other, Net
ExelonGenerationComEdPECOBGEPHIPepcoDPLACE
For the year ended December 31, 2020
Decommissioning-related activities:
Net realized income on NDT funds(a)
Regulatory Agreement Units$185 $185 $— $— $— $— $— $— $— 
Non-regulatory Agreement Units160 160 — — — — — — — 
Net unrealized gains on NDT funds
Regulatory Agreement Units724 724 — — — — — — — 
Non-regulatory Agreement Units391 391 — — — — — — — 
Regulatory offset to NDT fund-related activities(b)
(729)(729)— — — — — — — 
Decommissioning-related activities731 731 — — — — — — — 
AFUDC—Equity104 — 29 17 22 36 28 4 4 
Non-service net periodic benefit cost53 — — — — — — — — 
Unrealized gains from equity investments(c)
186 186 — — — — — — — 
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 Units363 363 — — — — — — — 
Net unrealized gains on NDT funds
Regulatory Agreement Units795 795 — — — — — — — 
Non-regulatory Agreement Units411 411 — — — — — — — 
Regulatory offset to NDT fund-related activities(b)
(876)(876)— — — — — — — 
Decommissioning-related activities990 990 — — — — — — — 
AFUDC—Equity85 — 17 13 21 34 25 4 5 
Non-service net periodic benefit cost13 — — — — — — — — 
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 Units302 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—Equity69 — 19 7 18 25 22 2 1 
Non-service net periodic benefit cost(47)— — — — — — — — 
__________
(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 10 — Asset Retirement Obligations for additional information regarding the accounting for nuclear decommissioning.
(c)Unrealized gains resulting from equity investments without readily determinable fair values that became publicly traded entities in the fourth quarter of 2020 and were fair valued based on quoted market prices of the stocks as of December 31, 2020.
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
ExelonGenerationComEdPECOBGEPHIPepcoDPLACE
For the year ended December 31, 2020
Property, plant, and equipment(a)
$4,364 $2,070 $922 $319 $397 $586 $257 $155 $140 
Amortization of regulatory assets(a)
588 — 211 28 153 196 120 36 40 
Amortization of intangible assets, net(a)
62 53 — — — — — — — 
Amortization of energy contract assets and liabilities(b)
30 30 — — — — — — — 
Nuclear fuel(c)
983 983 — — — — — — — 
ARO accretion(d)
500 500 — — — — — — — 
Total depreciation, amortization, and accretion$6,527 $3,636 $1,133 $347 $550 $782 $377 $191 $180 
For the year ended December 31, 2019
Property, plant, and equipment(a)
$3,665 $1,485 $886 $303 $359 $547 $239 $146 $123 
Amortization of regulatory assets(a)
528 — 147 30 143 207 135 38 34 
Amortization of intangible assets, net(a)
59 50 — — — — — — — 
Amortization of energy contract assets and liabilities(b)
21 21 — — — — — — — 
Nuclear fuel(c)
1,016 1,016 — — — — — — — 
ARO accretion(d)
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(a)
$3,740 $1,748 $820 $274 $335 $480 $218 $131 $94 
Amortization of regulatory assets(a)
555 — 120 27 148 260 167 51 42 
Amortization of intangible assets, net(a)
58 49 — — — — — — — 
Amortization of energy contract assets and liabilities(b)
14 14 — — — — — — — 
Nuclear fuel(c)
1,115 1,115 — — — — — — — 
ARO accretion(d)
489 489 — — — — — — — 
Total depreciation, amortization, and accretion$5,971 $3,415 $940 $301 $483 $740 $385 $182 $136 
__________
(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.
Cash paid (refunded) during the year:
ExelonGenerationComEdPECOBGEPHIPepcoDPLACE
For the year ended December 31, 2020
Interest (net of amount capitalized)$1,521 $331 $371 $144 $125 $257 $129 $61 $57 
Income taxes (net of refunds)10 70 (61)(37)(57)46 40 12 (3)
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)
Other non-cash operating activities:
ExelonGenerationComEdPECOBGEPHIPepcoDPLACE
For the year ended December 31, 2020
Pension and non-pension postretirement benefit costs$411 $115 $114 $5 $62 $70 $15 $7 $14 
Allowance for credit losses150 17 32 42 15 43 24 16 2 
Other decommissioning-related activity(a)
(659)(659)— — — — — — — 
Energy-related options(b)
104 104 — — — — — — — 
True-up adjustments to decoupling mechanisms and formula rates(c)
(6)— 47 (16)(16)(21)(40)7 12 
Severance costs105 90 1 1 — — — — — 
Provision for excess and obsolete inventory131 128 2 1 — — — — — 
Long-term incentive plan 56 — — — — — — — — 
Amortization of operating ROU asset222 155 2 1 31 28 7 8 3 
Asset impairments— — 15 — — 13 — 7 6 
AFUDC - Equity(104)— (29)(17)(22)(36)(28)(4)(4)
For the year ended December 31, 2019
Pension and non-pension postretirement benefit costs$438 $135 $96 $12 $61 $95 $25 $15 $16 
Allowance for credit losses120 31 33 31 8 17 7 4 5 
Other decommissioning-related activity(a)
(506)(506)— — — — — — — 
Energy-related options(b)
22 22 — — — — — — — 
True-up adjustments to decoupling mechanisms and formula rates(d)
124 — 128 — — (4)(4)— — 
Long-term incentive plan 10 — — — — — — — — 
Amortization of operating ROU asset244 172 3 — 30 33 8 8 4 
Change in environmental liabilities23 — — — — 23 23 — — 
AFUDC - Equity(85)— (17)(13)(21)(34)(25)(4)(5)
For the year ended December 31, 2018
Pension and non-pension postretirement benefit costs$583 $204 $177 $18 $59 $67 $15 $6 $12 
Allowance for credit losses159 48 40 33 10 28 11 6 11 
Other decommissioning-related activity(a)
(2)(2)— — — — — — — 
Energy-related options(b)
10 10 — — — — — — — 
True-up adjustments to decoupling mechanisms and formula rates(d)
49 — 28 — — 21 21 — — 
Asset retirement costs20 — — — — 20 22 (1)(1)
Long-term incentive plan 140 — — — — — — — — 
AFUDC - Equity(69)— (19)(7)(18)(25)(22)(2)(1)
__________
(a)Includes the elimination of decommissioning-related activities for the Regulatory Agreement Units, including the elimination of operating revenues, ARO updates and accretion, ARC amortization, investment income, and income taxes related to all NDT fund activity for these units. See Note 10 — 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)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 3 — Regulatory Matters for additional information.
(d)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 3 — Regulatory Matters for additional information.

The following tables provide a reconciliation of cash, restricted cash, and cash equivalents reported within the Registrants' Consolidated Balance Sheets that sum to the total of the same amounts in their Consolidated Statements of Cash Flows.
ExelonGenerationComEdPECOBGEPHIPepcoDPLACE
December 31, 2020
Cash and cash equivalents$663 $226 $83 $19 $144 $111 $30 $15 $17 
Restricted cash and cash equivalents438 89 279 7 1 39 35 — 3 
Restricted cash included in other long-term assets53 — 43 — — 10 — — 10 
Cash, restricted cash, and cash equivalents - Held for Sale12 12 — — — — — — — 
Total cash, restricted cash, and cash equivalents$1,166 $327 $405 $26 $145 $160 $65 $15 $30 
December 31, 2019
Cash and cash equivalents$587 $303 $90 $21 $24 $131 $30 $13 $12 
Restricted cash and cash equivalents358 146 150 6 1 36 33 — 2 
Restricted cash included in other long-term assets177 — 163 — — 14 — — 14 
Total cash, restricted cash, and cash equivalents$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 and cash equivalents247 153 29 5 6 43 37 1 4 
Restricted cash included in other long-term assets185 — 166 — — 19 — — 19 
Total cash, restricted cash, and cash equivalents$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 and cash equivalents207 138 5 4 1 42 35 — 6 
Restricted cash included in other long-term assets85 — 63 — — 23 — — 23 
Total cash, restricted cash, and cash equivalents$1,190 $554 $144 $275 $18 $95 $40 $2 $31 
Supplemental Balance Sheet Disclosures [Text Block]
The following tables provide additional information about material items recorded in the Registrants' Consolidated Balance Sheets.
Investments
ExelonGenerationComEdPECOBGEPHIPepcoDPLACE
December 31, 2020
Equity method investments:
Other equity method investments$81 $65 $6 $8 $— $— $— $— $— 
Other investments:
Employee benefit trusts and investments(a)
283 61 — 22 10 140 115 — — 
Equity investments without readily determinable fair values73 55 — — — — — — — 
Other available for sale debt security investments3 3 — — — — — — — 
Total investments$440 $184 $6 $30 $10 $140 $115 $— $— 
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 values69 69 — — — — — — — 
Other available for sale debt security investments41 41 — — — — — — — 
Total investments$464 $235 $6 $27 $7 $135 $110 $— $— 
__________
(a)The Registrants’ debt and equity security investments are recorded at fair market value.
Accrued expenses
ExelonGenerationComEdPECOBGEPHIPepcoDPLACE
December 31, 2020
Compensation-related accruals(a)
$1,069 $426 $170 $73 $84 $109 $36 $18 $17 
Taxes accrued527 229 94 16 73 117 90 18 12 
Interest accrued331 44 109 37 46 51 26 7 12 
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.