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Supplemental Financial Information (Tables)
 12 Months Ended
Dec. 31, 2021
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
For the year ended December 31, 2021
Utility(a)
$774 $246 $139 $88 $301 $278 $22 $3 
Property364 39 18 176 131 88 40 3 
Payroll124 27 16 18 27 7 5 3 
For the year ended December 31, 2020
Utility(a)
$759 $238 $135 $87 $299 $275 $21 $3 
Property336 30 16 164 126 84 39 3 
Payroll121 27 16 17 25 7 5 3 
For the year ended December 31, 2019
Utility(a)
$768 $242 $132 $90 $304 $286 $18 $— 
Property321 29 17 153 122 85 34 2 
Payroll117 27 15 17 24 7 4 2 
__________
(a)The 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
Other, net
ExelonComEdPECOBGEPHIPepcoDPLACE
For the year ended December 31, 2021
AFUDC—Equity136 34 26 27 49 40 6 3 
Non-service net periodic benefit cost91 — — — — — — — 
For the year ended December 31, 2020
AFUDC—Equity104 29 17 22 36 28 4 4 
Non-service net periodic benefit cost53 — — — — — — — 
For the year ended December 31, 2019
AFUDC—Equity85 17 13 21 34 25 4 5 
Non-service net periodic benefit cost13 — — — — — — — 
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
Exelon(a)
ComEdPECOBGEPHIPepcoDPLACE
For the year ended December 31, 2021
Property, plant, and equipment(b)
$5,384 $970 $336 $439 $627 $274 $169 $155 
Amortization of regulatory assets(b)
594 235 12 152 194 129 41 24 
Amortization of intangible assets, net(b)
58 — — — — — — — 
Amortization of energy contract assets and liabilities(c)
31 — — — — — — — 
Nuclear fuel(d)
992 — — — — — — — 
ARO accretion(e)
514 — — — — — — — 
Total depreciation, amortization, and accretion$7,573 $1,205 $348 $591 $821 $403 $210 $179 
For the year ended December 31, 2020
Property, plant, and equipment(b)
$4,364 $922 $319 $397 $586 $257 $155 $140 
Amortization of regulatory assets(b)
588 211 28 153 196 120 36 40 
Amortization of intangible assets, net(b)
62 — — — — — — — 
Amortization of energy contract assets and liabilities(c)
30 — — — — — — — 
Nuclear fuel(d)
983 — — — — — — — 
ARO accretion(e)
500 — — — — — — — 
Total depreciation, amortization, and accretion$6,527 $1,133 $347 $550 $782 $377 $191 $180 
For the year ended December 31, 2019
Property, plant, and equipment(b)
$3,665 $886 $303 $359 $547 $239 $146 $123 
Amortization of regulatory assets(b)
528 147 30 143 207 135 38 34 
Amortization of intangible assets, net(b)
59 — — — — — — — 
Amortization of energy contract assets and liabilities(c)
21 — — — — — — — 
Nuclear fuel(d)
1,016 — — — — — — — 
ARO accretion(e)
491 — — — — — — — 
Total depreciation, amortization, and accretion$5,780 $1,033 $333 $502 $754 $374 $184 $157 
__________
(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 Exelon’s Consolidated Statements of Operations and Comprehensive Income.
(d)Included in Purchased power and fuel expense in Exelon’s Consolidated Statements of Operations and Comprehensive Income.
(e)Included in Operating and maintenance expense in Exelon's Consolidated Statements of Operations and Comprehensive Income.
Cash paid (refunded) during the year:
Exelon(a)
ComEdPECOBGEPHIPepcoDPLACE
For the year ended December 31, 2021
Interest (net of amount capitalized)$1,505 $372 $152 $134 $255 $132 $59 $56 
Income taxes (net of refunds)281 (72)(4)(38)— 12 (9)2 
For the year ended December 31, 2020
Interest (net of amount capitalized)$1,521 $371 $144 $125 $257 $129 $61 $57 
Income taxes (net of refunds)10 (61)(37)(57)46 40 12 (3)
For the year ended December 31, 2019
Interest (net of amount capitalized)$1,470 $343 $129 $106 $255 $130 $59 $55 
Income taxes (net of refunds)265 (42)82 17 29 7 19 (5)
__________
(a)Exelon's amounts include amounts related to Generation prior to the separation. See Note 2 — Discontinued Operations for additional information.
Other non-cash operating activities:
Exelon(a)
ComEdPECOBGEPHIPepcoDPLACE
For the year ended December 31, 2021
Pension and non-pension postretirement benefit costs$411 $129 $8 $61 $49 $6 $2 $11 
Allowance for credit losses160 47 39 17 24 9 5 10 
Other decommissioning-related activity(946)— — — — — — — 
Energy-related options125 — — — — — — — 
True-up adjustments to decoupling mechanisms and formula rates(b)
(171)(42)(26)(12)(91)(53)(14)(24)
Severance costs(57)2 — — 1 — — — 
Long-term incentive plan 137 — — — — — — — 
Amortization of operating ROU asset183 1 — 29 28 6 8 4 
AFUDC - Equity(136)(34)(26)(27)(49)(40)(6)(3)
For the year ended December 31, 2020
Pension and non-pension postretirement benefit costs$411 $114 $5 $62 $70 $15 $7 $14 
Allowance for credit losses150 32 42 15 43 24 16 2 
Other decommissioning-related activity(659)— — — — — — — 
Energy-related options104 — — — — — — — 
True-up adjustments to decoupling mechanisms and formula rates(b)
(6)47 (16)(16)(21)(40)7 12 
Severance costs105 1 1 — — — — — 
Provision for excess and obsolete inventory131 2 1 — — — — — 
Long-term incentive plan 56 — — — — — — — 
Amortization of operating ROU asset222 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 $96 $12 $61 $95 $25 $15 $16 
Allowance for credit losses120 33 31 8 17 7 4 5 
Other decommissioning-related activity(506)— — — — — — — 
Energy-related options22 — — — — — — — 
True-up adjustments to decoupling mechanisms and formula rates(c)
124 128 — — (4)(4)— — 
Long-term incentive plan 10 — — — — — — — 
Amortization of operating ROU Asset244 3 — 30 33 8 8 4 
Change in environmental liabilities23 — — — 23 23 — — 
AFUDC - Equity(85)(17)(13)(21)(34)(25)(4)(5)
__________
(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 rate. See Note 3 — Regulatory Matters for additional information.
(c)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.
ExelonComEdPECOBGEPHIPepcoDPLACE
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 included in current assets of discontinued operations
582 — — — — — — — 
Total cash, restricted cash, and cash equivalents$1,619 $384 $44 $55 $213 $68 $71 $29 
December 31, 2020
Cash and cash equivalents$432 $83 $19 $144 $111 $30 $15 $17 
Restricted cash and cash equivalents349 279 7 1 39 35 — 3 
Restricted cash included in other long-term assets53 43 — — 10 — — 10 
Cash, restricted cash, and cash equivalents included in current assets of discontinued operations332 — — — — — — — 
Total cash, restricted cash, and cash equivalents$1,166 $405 $26 $145 $160 $65 $15 $30 
December 31, 2019
Cash and cash equivalents$587 $90 $21 $24 $131 $30 $13 $12 
Restricted cash and cash equivalents358 150 6 1 36 33 — 2 
Restricted cash included in other long-term assets177 163 — — 14 — — 14 
Total cash, restricted cash, and cash equivalents(a)$1,122 $403 $27 $25 $181 $63 $13 $28 
December 31, 2018
Cash and cash equivalents$1,349 $135 $130 $7 $124 $16 $23 $7 
Restricted cash and cash equivalents247 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(a)$1,781 $330 $135 $13 $186 $53 $24 $30 
__________
(a)Exelon's amounts include amounts related to Generation prior to the separation. See Note 2 — Discontinued Operations for additional information.
Supplemental Balance Sheet Disclosures
The following tables provide additional information about material items recorded in the Registrants' Consolidated Balance Sheets.
Investments
ExelonComEdPECOBGEPHIPepco
December 31, 2021
Equity method investments:
Other equity method investments$15 $6 $7 $— $— $— 
Other investments:
Employee benefit trusts and investments(a)
235 — 27 14 145 120 
Total investments$250 $6 $34 $14 $145 $120 
December 31, 2020
Equity method investments:
Other equity method investments$15 $6 $8 $— $— $— 
Other investments:
Employee benefit trusts and investments(a)
218 — 22 10 140 115 
Equity investments without readily determinable fair values5 — — — — — 
Total investments$238 $6 $30 $10 $140 $115 
__________
(a)The Registrants’ debt and equity security investments are recorded at fair market value.

Accrued expenses
ExelonComEdPECOBGEPHIPepcoDPLACE
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 
December 31, 2020
Compensation-related accruals(a)
$594 $170 $73 $84 $109 $36 $18 $17 
Taxes accrued291 94 16 73 117 90 18 12 
Interest accrued289 109 37 46 51 26 7 12 
__________
(a)Primarily includes accrued payroll, bonuses and other incentives, vacation, and benefits.