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Supplemental Financial Information (Tables)
 9 Months Ended
Sep. 30, 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 September 30, 2022
Utility taxes(a)
$244 $84 $51 $22 $87 $79 $7 $1 
Property99 10 4 50 35 23 11 1 
Payroll28 7 5 4 7 2 1 — 
Three Months Ended September 30, 2021
Utility taxes(a)
$215 $67 $41 $21 $86 $80 $6 $— 
Property98 13 5 46 34 23 10 1 
Payroll33 7 4 5 7 2 1 1 
Nine Months Ended September 30, 2022
Utility taxes(a)
$667 $233 $126 $70 $238 $216 $19 $3 
Property287 30 12 142 103 70 31 2 
Payroll92 21 14 13 21 5 4 2 
Nine Months Ended September 30, 2021
Utility taxes(a)
$592 $188 $107 $66 $231 $212 $17 $2 
Property271 30 13 131 97 65 30 2 
Payroll97 20 12 14 21 5 4 2 
_________
(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
ExelonComEdPECOBGE PHIPepcoDPLACE
Three Months Ended September 30, 2022
AFUDC — Equity$38 $10 $7 $5 $16 $12 $2 $2 
Non-service net periodic benefit cost16 — — — — — — — 
Three Months Ended September 30, 2021
AFUDC — Equity$36 $10 $7 $7 $12 $9 $2 $1 
Non-service net periodic benefit cost19 — — — — — — — 
Nine Months Ended September 30, 2022
AFUDC — Equity$112 $28 $22 $17 $45 $35 $5 $5 
Non-service net periodic benefit cost48 — — — — — — — 
Nine Months Ended September 30, 2021
AFUDC — Equity$99 $23 $19 $21 $36 $30 $4 $2 
Non-service net periodic benefit cost64 — — — — — — — 
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
Nine Months Ended September 30, 2022
Property, plant, and equipment(b)
$2,024 $770 $267 $355 $502 $214 $141 $126 
Amortization of regulatory assets(b)
532 212 10 115 195 98 31 66 
Amortization of intangible assets, net(b)
10 — — — — — — — 
Amortization of energy contract assets and liabilities(c)
3 — — — — — — — 
Nuclear fuel(d)
66 — — — — — — — 
ARO accretion(e)
44 — — — — — — — 
Total depreciation, amortization, and accretion$2,679 $982 $277 $470 $697 $312 $172 $192 
Nine Months Ended September 30, 2021
Property, plant, and equipment(b)
$4,505 $721 $249 $324 $467 $204 $126 $115 
Amortization of regulatory assets(b)
439 172 10 110 147 98 31 18 
Amortization of intangible assets, net(b)
44 — — — — — — — 
Amortization of energy contract assets and liabilities(c)
23 — — — — — — — 
Nuclear fuel(d)
810 — — — — — — — 
ARO accretion(e)
383 — — — — — — — 
Total depreciation, amortization, and accretion$6,204 $893 $259 $434 $614 $302 $157 $133 
__________
(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 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
Nine Months Ended September 30, 2022
Pension and non-pension postretirement benefit costs$124 $45 $(6)$34 $39 $6 $3 $9 
Allowance for credit losses130 40 32 18 42 21 9 12 
Other decommissioning-related activity36 — — — — — — — 
Energy-related options60 — — — — — — — 
True-up adjustments to decoupling mechanisms and formula rates(b)
(92)(163)(1)40 33 15 3 14 
Long-term incentive plan35 — — — — — — — 
Amortization of operating ROU asset47 1 — 14 21 5 6 3 
AFUDC — Equity(112)(28)(22)(17)(45)(35)(5)(5)
Nine Months Ended September 30, 2021
Pension and non-pension postretirement benefit costs$304 $97 $5 $45 $36 $5 $2 $8 
Allowance for credit losses155 34 36 7 18 9 3 6 
Other decommissioning-related activity(810)— — — — — — — 
Energy-related options45 — — — — — — — 
True-up adjustments to decoupling mechanisms and formula rates(b)
(129)(32)(20)17 (94)(54)(17)(23)
Severance costs(67)1 — — 1 — — — 
Long-term incentive plan94 — — — — — — — 
Amortization of operating ROU asset146 2 — 22 21 5 7 3 
AFUDC — Equity(99)(23)(19)(21)(36)(30)(4)(2)
__________
(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 PECO, reflects the change in regulatory assets and liabilities associated with its 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. See Note 3 — Regulatory Matters of the 2021 Recast 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
September 30, 2022
Cash and cash equivalents$446 $63 $94 $20 $219 $21 $49 $112 
Restricted cash and cash equivalents744 342 9 130 234 77 157 — 
Restricted cash included in other long-term assets83 83 — — — — — — 
Total cash, restricted cash, and cash equivalents$1,273 $488 $103 $150 $453 $98 $206 $112 
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 
September 30, 2021
Cash and cash equivalents$2,957 $241 $344 $225 $82 $19 $13 $16 
Restricted cash and cash equivalents473 276 8 27 71 41 26 5 
Restricted cash included in other long-term assets54 44 — — 9 — — 9 
Total cash, restricted cash, and cash equivalents(a)
$3,484 $561 $352 $252 $162 $60 $39 $30 
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 from discontinued operations332 — — — — — — — 
Total cash, restricted cash, and cash equivalents$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 2021 Recast 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
September 30, 2022
Compensation-related accruals(a)
$501 $152 $63 $56 $89 $26 $16 $13 
Taxes accrued317 115 41 85 90 67 12 4 
Interest accrued341 66 43 44 73 34 21 16 
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.
Book Overdrafts (Exelon, PHI, DPL)
Book overdrafts representing outstanding checks in excess of funds on deposit are included in Other current liabilities on the Registrants' Consolidated Balance Sheets. The balance of DPL's book overdrafts was $28 million and $4 million as of September 30, 2022 and December 31, 2021, respectively.