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Supplemental Financial Information (All Registrants)
 12 Months Ended
Dec. 31, 2022
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.
Taxes other than income taxes
ExelonComEdPECOBGEPHIPepcoDPLACE
For the year ended December 31, 2022
Utility(a)
$878 $306 $166 $94 $312 $283 $25 $4 
Property377 31 17 191 138 94 42 2 
Payroll117 28 16 17 25 6 4 3 
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 
__________
(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.
Other, net
ExelonComEdPECOBGEPHIPepcoDPLACE
For the year ended December 31, 2022
AFUDC—Equity$150 $35 $31 $21 $63 $48 $7 $8 
Non-service net periodic benefit cost63 — — — — — — — 
For the year ended December 31, 2021
AFUDC—Equity$136 $34 $26 $27 $49 $40 $6 $3 
Non-service net periodic benefit cost91 — — — — — — — 
For the year ended December 31, 2020
AFUDC—Equity$104 $29 $17 $22 $36 $28 $4 $4 
Non-service net periodic benefit cost53 — — — — — — — 
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
Exelon(a)
ComEdPECOBGEPHIPepcoDPLACE
For the year ended December 31, 2022
Property, plant, and equipment(b)
$2,690 $1,031 $359 $476 $680 $288 $191 $173 
Amortization of regulatory assets(b)
718 292 14 154 258 129 41 88 
Amortization of intangible assets, net(b)
12 — — — — — — — 
Amortization of energy contract assets and liabilities(c)
3 — — — — — — — 
Nuclear fuel(d)
66 — — — — — — — 
ARO accretion(e)
44 — — — — — — — 
Total depreciation, amortization, and accretion$3,533 $1,323 $373 $630 $938 $417 $232 $261 
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 
__________
(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 Electric operating revenues or Purchased power expense in Exelon’s Consolidated Statements of Operations and Comprehensive Income.
(d)Included in Purchased 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, 2022
Interest (net of amount capitalized)$1,434 $396 $166 $147 $274 $141 $63 $60 
Income taxes (net of refunds)73 23 31 16 19 28 (2)(6)
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)
__________
(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, 2022
Pension and non-pension postretirement benefit costs$164 $60 $(9)$44 $53 $9 $3 $12 
Allowance for credit losses173 46 45 25 58 29 12 16 
Other decommissioning-related activity36 — — — — — — — 
Energy-related options60 — — — — — — — 
True-up adjustments to decoupling mechanisms and formula rates(b)
(168)(267)(2)47 54 31 7 16 
Long-term incentive plan 42 — — — — — — — 
Amortization of operating ROU asset56 2 — 14 27 7 8 3 
AFUDC - Equity(150)(35)(31)(21)(63)(48)(7)(8)
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(c)
(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)
__________
(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 rate. 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 for additional information.
(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
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, 2022
Cash and cash equivalents$407 $67 $59 $43 $198 $45 $31 $72 
Restricted cash and cash equivalents566 327 9 24 175 54 121 — 
Restricted cash included in other long-term assets117 117 — — — — — — 
Total cash, restricted cash, and cash equivalents$1,090 $511 $68 $67 $373 $99 $152 $72 
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 operations582 — — — — — — — 
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 
__________
(a)Exelon's amounts include amounts related to Generation prior to the separation. See Note 2 — Discontinued Operations for additional information.
Supplemental Balance Sheet Information
The following tables provide additional information about material items recorded in the Registrants' Consolidated Balance Sheets.
Investments
ExelonComEdPECOBGEPHIPepco
December 31, 2022
Equity method investments:
Other equity method investments$16 $6 $8 $— $— $— 
Other investments:
Employee benefit trusts and investments(a)
216 — 22 7 138 119 
Total investments$232 $6 $30 $7 $138 $119 
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 
__________
(a)The Registrants’ debt and equity security investments are recorded at fair market value.

Accrued expenses
ExelonComEdPECOBGEPHIPepcoDPLACE
December 31, 2022
Compensation-related accruals(a)
$613 $179 $81 $79 $104 $29 $20 $16 
Taxes accrued211 92 10 34 70 52 8 12 
Interest accrued338 124 47 42 61 32 9 14 
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.