New Accounting Pronouncements (Exelon, Generation, ComEd and PECO)

3 Months Ended

Mar. 31, 2012

New Accounting Pronouncements And Changes In Accounting Principles Abstract

Schedule Of New Accounting Pronouncements And Changes In Accounting Principles [Text Block]

2.New Accounting Pronouncements (Exelon, Generation, ComEd, PECO and BGE)

The following recently issued accounting standard was adopted by the Registrants during the period.

Fair Value Measurement

In May 2011, the FASB issued authoritative guidance amending existing guidance for measuring and disclosing fair valueand for disclosing information about fair value measurements. The new guidance does not impact the fair value measurements included in the Registrants' consolidated financial statements as of March 31, 2012. The FASB indicated that for many of the requirements it does not intend for the amendments to result in a change to current accountingThe guidance is effective for the Registrants for beginning with the periodsbeginning after December 15, 2011ended March 31, 2012 and is required to be applied prospectivelyand is not expected to have an impact on their consolidated financial statements. See Note 6-– Fair Value of Financial Assets and Liabilities for the revised new disclosures.