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Supplemental Financial Information (Tables)
 3 Months Ended
Mar. 31, 2024
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, 2024
Utility taxes(a)
$229 $75 $41 $31 $82 $74 $8 $— 
Property105 9 4 53 38 26 11 1 
Payroll34 9 5 5 7 2 1 1 
Three Months Ended March 31, 2023
Utility taxes(a)
$220 $74 $40 $29 $77 $68 $8 $1 
Property99 10 4 50 35 24 11 — 
Payroll32 7 5 5 7 2 1 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
ExelonComEdPECOBGE PHIPepcoDPLACE
Three Months Ended March 31, 2024
AFUDC — Equity$40 $10 $8 $7 $15 $12 $3 $— 
Non-service net periodic benefit cost(7)— — — — — — — 
Three Months Ended March 31, 2023
AFUDC — Equity$38 $10 $6 $3 $19 $14 $2 $3 
Non-service net periodic benefit cost(1)— — — — — — — 
Schedule of 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
ExelonComEdPECOBGEPHIPepcoDPLACE
Three Months Ended March 31, 2024
Property, plant, and equipment(a)
$711 $284 $101 $122 $190 $81 $52 $53 
Amortization of regulatory assets and liabilities, net(a)
166 78 3 28 56 26 9 21 
Amortization of intangible assets, net(a)
2 — — — — — — — 
ARO accretion(b)
1 — — — — — — — 
Total depreciation, amortization and accretion$880 $362 $104 $150 $246 $107 $61 $74 
Three Months Ended March 31, 2023
Property, plant, and equipment(a)
$680 $267 $95 $124 $180 $76 $51 $47 
Amortization of regulatory assets and liabilities, net(a)
178 71 3 43 61 32 9 20 
Amortization of intangible assets, net(a)
2 — — — — — — — 
Total depreciation and amortization$860 $338 $98 $167 $241 $108 $60 $67 
__________
(a)Included in Depreciation and amortization expense in the Registrants' Consolidated Statements of Operations and Comprehensive Income.
(b)Included in Operating and maintenance expense in Exelon's Consolidated Statements of Operations and Comprehensive Income.
Other non-cash operating activities
ExelonComEdPECOBGEPHIPepcoDPLACE
Three Months Ended March 31, 2024
Pension and OPEB costs$61 $17 $— $15 $23 $9 $4 $3 
Allowance for credit losses63 2 27 12 22 16 3 3 
True-up adjustments to decoupling mechanisms and formula rates(a)
(91)(19)2 (43)(31)(29)4 (6)
Amortization of operating ROU asset9 — — 2 6 1 2 1 
AFUDC — Equity(40)(10)(8)(7)(15)(12)(3)— 
Three Months Ended March 31, 2023
Pension and OPEB costs (benefit)$45 $6 $(3)$14 $24 $8 $4 $4 
Allowance for credit losses70 — 37 18 15 7 5 3 
True-up adjustments to decoupling mechanisms and formula rates(a)
(282)(153)4 (65)(68)(39)(11)(18)
Long-term incentive plan2 — — — — — — — 
Amortization of operating ROU asset10 1 — 1 7 1 2 1 
Change in environmental liabilities25 — — — 25 25 — — 
AFUDC — Equity(38)(10)(6)(3)(19)(14)(2)(3)
__________
(a)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 2023 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.
Cash, cash equivalents, and restricted cash
ExelonComEdPECOBGEPHIPepcoDPLACE
Balance at March 31, 2024
Cash and cash equivalents$720 $100 $39 $27 $504 $198 $269 $27 
Restricted cash and cash equivalents489 428 9 — 23 22 1 — 
Restricted cash included in Other deferred debits and other assets99 99 — — — — — — 
Total cash, restricted cash, and cash equivalents$1,308 $627 $48 $27 $527 $220 $270 $27 
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 March 31, 2023
Cash and cash equivalents$522 $75 $27 $20 $367 $126 $142 $71 
Restricted cash and cash equivalents381 323 9 1 29 27 1 — 
Restricted cash included in Other deferred debits and other assets180 180 — — — — — — 
Total cash, restricted cash, and cash equivalents$1,083 $578 $36 $21 $396 $153 $143 $71 
For additional information on restricted cash see Note 1 — Significant Accounting Policies of the 2023 Form 10-K.
Consolidated Balance Sheet
The following table provides additional information about material items recorded in the Registrants' Consolidated Balance Sheets.
Accrued expenses
ExelonComEdPECOBGEPHIPepcoDPLACE
Balance at March 31, 2024
Compensation-related accruals(a)
$349 $102 $46 $46 $59 $19 $12 $8 
Taxes accrued237 214 93 140 170 135 42 16 
Interest accrued408 80 54 59 87 40 29 17 
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 
__________
(a)Primarily includes accrued payroll, bonuses and other incentives, vacation, and benefits.