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Supplemental Financial Information (Tables)
 12 Months Ended
Dec. 31, 2023
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, 2023
Utility(a)
$875 $299 $166 $97 $313 $283 $26 $4 
Property401 33 16 205 147 101 44 2 
Payroll124 31 17 18 27 6 5 3 
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 
__________
(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, 2023
AFUDC—Equity$151 $33 $31 $16 $71 $54 $10 $7 
Non-service net periodic benefit cost(18)— — — — — — — 
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 — — — — — — — 
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, 2023
Property, plant, and equipment(b)
$2,778 $1,095 $383 $509 $737 $311 $208 $195 
Amortization of regulatory assets(b)
720 308 14 145 253 130 36 88 
Amortization of intangible assets, net(b)
8 — — — — — — — 
Total depreciation and amortization$3,506 $1,403 $397 $654 $990 $441 $244 $283 
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 
__________
(a)Exelon's 2022 and 2021 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, 2023
Interest (net of amount capitalized)$1,616 $441 $200 $171 $301 $153 $69 $68 
Income taxes (net of refunds)10 11 (24)29 21 6 6 9 
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 
__________
(a)Exelon's 2022 and 2021 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, 2023
Pension and OPEB costs (benefit)$198 $26 $(14)$56 $99 $34 $18 $13 
Allowance for credit losses125 4 45 16 60 33 10 17 
True-up adjustments to decoupling mechanisms and formula rates(b)
(708)(556)7 (84)(77)(22)(21)(34)
Amortization of operating ROU asset39 2 — 5 28 6 8 3 
Change in environmental liabilities 37 — — — 37 37 — — 
AFUDC - Equity(151)(33)(31)(16)(71)(54)(10)(7)
For the Year Ended December 31, 2022
Pension and OPEB costs (benefit)$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 OPEB 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)
__________
(a)Exelon's 2022 and 2021 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.
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.
Cash, restricted cash, and cash equivalents
ExelonComEdPECOBGEPHIPepcoDPLACE
Balance at December 31, 2023
Cash and cash equivalents$445 $110 $42 $47 $180 $48 $16 $21 
Restricted cash and cash equivalents482 402 9 1 24 24 — — 
Restricted cash included in Other deferred debits and other assets174 174 — — — — — — 
Total cash, restricted cash, and cash equivalents$1,101 $686 $51 $48 $204 $72 $16 $21 
Balance at 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 deferred debits and other assets117 117 — — — — — — 
Total cash, restricted cash, and cash equivalents$1,090 $511 $68 $67 $373 $99 $152 $72 
Balance at 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 deferred debits and other 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 
Balance at 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 deferred debits and other 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 
For additional information on restricted cash, see Note 1 — Significant Accounting Policies.
Supplemental Balance Sheet Disclosures
The following tables provide additional information about material items recorded in the Registrants' Consolidated Balance Sheets.
Investments
ExelonComEdPECOBGEPHIPepco
Balance at December 31, 2023
Rabbi trust investments(a)
$231 $— $28 $9 $142 $124 
Equity method investments15 6 7 — 1 — 
Other investments5 — — — — — 
Total investments$251 $6 $35 $9 $143 $124 
Balance at December 31, 2022
Rabbi trust investments(a)
$216 $— $22 $7 $138 $119 
Equity method investments$16 $6 $8 $— $— $— 
Total investments$232 $6 $30 $7 $138 $119 
__________
(a)The Registrants’ debt and equity security investments and life insurance contracts are recorded at fair market value.

Accrued expenses
ExelonComEdPECOBGEPHIPepcoDPLACE
Balance at December 31, 2023
Compensation-related accruals(a)
$661 $206 $87 $81 $107 $27 $17 $12 
Taxes accrued221 204 96 75 137 116 30 10 
Interest accrued414 148 49 44 72 38 13 15 
Balance at 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 
__________
(a)Primarily includes accrued payroll, bonuses and other incentives, vacation, and benefits.