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Supplemental Financial Information (Tables)
 3 Months Ended
Mar. 31, 2022
Supplemental Financial Information [Abstract]  
Taxes Other Than Income Taxes 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
ExelonComEdPECOBGEPHIPepcoDPLACE
Three Months Ended March 31, 2022
Utility taxes(a)
$221 $78 $38 $27 $78 $70 $7 $1 
Property94 10 4 46 34 23 10 1 
Payroll37 7 4 4 7 2 1 1 
Three Months Ended March 31, 2021
Utility taxes(a)
$193 $59 $35 $25 $74 $67 $6 $1 
Property86 8 4 42 32 21 10 1 
Payroll33 7 4 5 7 2 1 — 
_________
(a)The Registrants' utility taxes represent 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
Other, net
ExelonComEdPECOBGEPHIPepcoDPLACE
Three Months Ended March 31, 2022
AFUDC — Equity$36 $8 $7 $6 $15 $11 $2 $2 
Non-service net periodic benefit cost17 — — — — — — — 
Three Months Ended March 31, 2021
AFUDC — Equity$28 $4 $6 $7 $11 $9 $1 $1 
Non-service net periodic benefit cost20 — — — — — — — 
Cash Flow Supplemental Disclosures The following tables provide additional information about material items recorded in the Registrants' Consolidated Statements of Cash Flows.
Depreciation and amortization
Exelon(a)
ComEdPECOBGEPHIPepcoDPLACE
Three Months Ended March 31, 2022
Property, plant, and equipment(b)
$726 $254 $88 $117 $164 $72 $45 $41 
Amortization of regulatory assets(b)
179 67 4 54 54 36 12 6 
Amortization of intangible assets, net(b)
6 — — — — — — — 
Amortization of energy contract assets and liabilities(c)
3 — — — — — — — 
Nuclear fuel(d)
66 — — — — — — — 
ARO accretion(e)
44 — — — — — — — 
Total depreciation, amortization, and accretion$1,024 $321 $92 $171 $218 $108 $57 $47 
Three Months Ended March 31, 2021
Property, plant, and equipment(b)
$1,522 $239 $82 $106 $154 $67 $42 $37 
Amortization of regulatory assets(b)
160 53 4 46 56 35 11 10 
Amortization of intangible assets, net(b)
15 — — — — — — — 
Amortization of energy contract assets and liabilities(c)
4 — — — — — — — 
Nuclear fuel(d)
276 — — — — — — — 
ARO accretion(e)
127 — — — — — — — 
Total depreciation, amortization, and accretion$2,104 $292 $86 $152 $210 $102 $53 $47 
__________
(a)Exelon's amounts include amounts related to Generation prior to the separation. See Note 2 — Discontinued Operations for additional information.
(b)Included in Depreciation and amortization in the Registrants' Consolidated Statements of Operations and Comprehensive Income.
(c)Included in Operating revenues or Purchased power and fuel expense in the Registrants’ Consolidated Statements of Operations and Comprehensive Income.
(d)Included in Purchased fuel expense in Exelon's Consolidated Statement of Operations and Comprehensive Income.
(e)Included in Operating and maintenance expense in Exelon's Consolidated Statement of Operations and Comprehensive Income.
Other non-cash operating activities
Exelon(a)
ComEdPECOBGEPHIPepcoDPLACE
Three Months Ended March 31, 2022
Pension and non-pension postretirement benefit costs$44 $16 $(2)$12 $13 $2 $1 $3 
Allowance for credit losses78 17 27 18 18 9 6 3 
Other decommissioning-related activity36 — — — — — — — 
Energy-related options60 — — — — — — — 
True-up adjustments to decoupling mechanisms and formula rates(b)
(29)(40)(6)12 5 7 1 (3)
Long-term incentive plan25 — — — — — — — 
Amortization of operating ROU asset23 1 — 7 7 2 2 1 
AFUDC — Equity(36)(8)(7)(6)(15)(11)(2)(2)
Three Months Ended March 31, 2021
Pension and non-pension postretirement benefit costs$95 $32 $2 $14 $12 $2 $1 $3 
Allowance for credit losses85 13 24 4 10 5 4 1 
Other decommissioning-related activity(322)— — — — — — — 
Energy-related options17 — — — — — — — 
True-up adjustments to decoupling mechanisms and formula rates(b)
(129)(54)(10)(18)(46)(26)(9)(11)
Long-term incentive plan32 — — — — — — — 
Amortization of operating ROU asset37 — — 7 7 1 3 1 
AFUDC — Equity(28)(4)(6)(7)(11)(9)(1)(1)
__________
(a)Exelon's amounts include amounts related to Generation prior to the separation. See Note 2 — Discontinued Operations for additional information.
(b)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, DPL, and ACE, reflects the change in regulatory assets and liabilities associated with their decoupling mechanisms and transmission formula rates. For PECO, reflects the change in regulatory assets and liabilities associated with its transmission formula rates. See Note 3 — Regulatory Matters of the Exelon Form 10-K 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.
ExelonComEdPECOBGEPHIPepcoDPLACE
March 31, 2022
Cash and cash equivalents$2,476 $343 $26 $41 $796 $502 $120 $168 
Restricted cash and cash equivalents430 246 8 34 106 34 73 — 
Restricted cash included in other long-term assets92 92 — — — — — — 
Total cash, restricted cash, and cash equivalents$2,998 $681 $34 $75 $902 $536 $193 $168 
December 31, 2021
Cash and cash equivalents$672 $131 $36 $51 $136 $34 $28 $29 
Restricted cash and cash equivalents321 210 8 4 77 34 43 — 
Restricted cash included in other long-term assets44 43 — — — — — — 
Cash, restricted cash, and cash equivalents from discontinued operations582— — — — — — — 
Total cash, restricted cash, and cash equivalents$1,619 $384 $44 $55 $213 $68 $71 $29 
March 31, 2021
Cash and cash equivalents$1,908 $86 $48 $21 $558 $134 $64 $353 
Restricted cash and cash equivalents374 270 7 1 37 33 — 4 
Restricted cash included in other long-term assets52 43 — — 9 — — 9 
Total cash, restricted cash, and cash equivalents(a)
$2,334 $399 $55 $22 $604 $167 $64 $366 
December 31, 2020
Cash and cash equivalents$663 $83 $19 $144 $111 $30 $15 $17 
Restricted cash and cash equivalents438 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 — — — — — — — 
Total cash, restricted cash, and cash equivalents(a)
$1,166 $405 $26 $145 $160 $65 $15 $30 
__________
(a)Exelon's amounts include amounts related to Generation prior to the separation. See Note 2 — Discontinued Operations for additional information.

For additional information on restricted cash see Note 1 — Significant Accounting Policies of the Exelon 2021 Form 10-K.
Supplemental Balance Sheet Disclosures
The following table provides additional information about material items recorded in the Registrants' Consolidated Balance Sheets.
Accrued expenses
ExelonComEdPECOBGEPHIPepcoDPLACE
March 31, 2022
Compensation-related accruals(a)
$370 $95 $51 $48 $73 $26 $15 $12 
Taxes accrued258 95 15 78 94 85 10 9 
Interest accrued346 66 36 39 77 37 21 17 
December 31, 2021
Compensation-related accruals(a)
$596 $155 $77 $78 $113 $35 $20 $17 
Taxes accrued253 94 14 53 96 88 9 11 
Interest accrued297 116 41 44 52 28 8 11 
__________
(a)Primarily includes accrued payroll, bonuses and other incentives, vacation, and benefits.