Changes in Accumulated Other Comprehensive Income (Exelon, Generation, ComEd, PECO and BGE)

9 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Accumulated Other Comprehensive Income Loss [Line Items]

Accumulated Other Comprehensive Income Loss [Text Block]

			Gains and (Losses) on Cash Flow Hedges		Unrealized Gains and (Losses) on Marketable Securities		Pension and Non-Pension Postretirement Benefit Plan items		Foreign Currency Items		AOCI of Equity Investments		Total
Exelon (a)
	Beginning balance	$	368	$	-	$	(3,137)	$	-	$	2	$	(2,767)
	OCI before reclassifications		25		(1)		73		(5)		46		138
	Amounts reclassified from AOCI (b)		(194)		-		157		-		5		(32)
	Net current-period OCI		(169)		(1)		230		(5)		51		106
	Ending balance	$	199	$	(1)	$	(2,907)	$	(5)	$	53	$	(2,661)
Generation (a)
	Beginning balance	$	512	$	-	$	-	$	-	$	1	$	513
	OCI before reclassifications		12		(1)		-		(5)		47		53
	Amounts reclassified from AOCI (b)		(328)		-		-		-		5		(323)
	Net current-period OCI		(316)		(1)		-		(5)		52		(270)
	Ending balance	$	196	$	(1)	$	-	$	(5)	$	53	$	243
ComEd (a)
PECO (a)
	Beginning balance	$	-	$	1	$	-	$	-	$	-	$	1
	OCI before reclassifications		-		-		-		-		-		-
	Amounts reclassified from AOCI (b)		-		-		-		-		-		-
	Net current-period OCI		-		-		-		-		-		-
	Ending balance	$	-	$	1	$	-	$	-	$	-	$	1
BGE (a)

(a) All amounts are net of tax. Amounts in parenthesis represent a decrease in accumulated other comprehensive income.

(b) See next table for details about these reclassifications.

ComEd, PECO, and BGE did not have any reclassifications out of AOCI to Net Income during the three and nine months ended September 30, 2013. The following table presents amounts reclassified out of AOCI to Net Income for Exelon and Generation during the three and nine months ended September 30, 2013:

	Three Months Ended September 30, 2013
Details about AOCI components			Items reclassified out of AOCI (a)			Affected line item in the statement where Net Income is presented
			Exelon		Generation
Gains and (losses) on cash flow hedges
	Energy related hedges	$	84	$	84	Operating revenues
	Other cash flow hedges		(1)		(1)	Interest expense
			83		83	Total before tax
			(35)		(33)	Tax (expense)
		$	48	$	50	Net of tax
Gains and (losses) on available for sale securities
Amortization of pension and other postretirement benefit plan items
	Actuarial losses		(92)		-	(b)
	Deferred compensation unit plan		(1)		-	(c)
			(93)		-	Total before tax
			37		-	Tax benefit
		$	(56)	$	-	Net of tax
Equity investments
Total Reclassifications
	for the period	$	(8)	$	50	Net of Tax
	Nine Months Ended September 30, 2013
Details about AOCI components			Items reclassified out of AOCI (a)			Affected line item in the statement where Net Income is presented
			Exelon		Generation
Gains and (losses) on cash flow hedges
	Energy related hedges	$	324	$	543	Operating revenues
	Other cash flow hedges		(2)		-	Interest expense
			322		543	Total before tax
			(128)		(215)	Tax (expense)
		$	194	$	328	Net of tax
Gains and (losses) on available for sale securities
Amortization of pension and other postretirement benefit plan items
	Prior service costs	$	(1)	$	-	(b)
	Actuarial losses		(257)		-	(b)
	Deferred compensation unit plan		(1)		-	(c)
			(259)		-	Total before tax
			102		-	Tax benefit
		$	(157)	$	-	Net of tax
Equity investments
	Capital activity	$	(8)	$	(8)	Equity in losses of unconsolidated affiliates
			(8)		(8)	Total before tax
			3		3	Tax benefit
		$	(5)	$	(5)	Net of tax
Total Reclassifications
	for the period	$	32	$	323	Net of Tax

(a) All amounts are net of tax. Amounts in parenthesis represent a decrease in net income.

(b) This accumulated other comprehensive income component is included in the computation of net periodic pension and OPEB cost (see note 14 for additional details).

(c) Amortization of deferred compensation unit is allocated to capital and operating and maintenance expense.

		Three Months Ended				Nine Months Ended
		September 30,				September 30,
		2013		2012		2013		2012
Exelon
Pension and non-pension postretirement benefit plans:
	Prior service benefit reclassified to periodic benefit cost	$	0	$	1	$	0	$	2
	Actuarial loss reclassified to periodic cost		33		28		97		82
	Transition obligation reclassified to periodic cost		0		1		0		2
	Pension and non-pension postretirement benefit
	plans valuation adjustment		(6)		(43)		44		(51)
Deferred compensation unit valuation adjustment			0		0		6		0
Change in unrealized loss on cash flow hedges			(35)		(57)		(109)		36
Change in unrealized income on equity investments			9		11		32		15
Change in unrealized loss on marketable securities			0		0		0		1
Total		$	1	$	(59)	$	70	$	87
Generation
Change in unrealized loss on cash flow hedges		$	(36)	$	(113)	$	(209)	$	(122)
Change in unrealized income on equity investments			9		11		32		15
Total		$	(27)	$	(102)	$	(177)	$	(107)

^[1]

16. Changes in Accumulated Other Comprehensive Income (Exelon, Generation, and PECO)

The following table presents changes in accumulated other comprehensive income (loss)(AOCI) by component for nine months ended September 30, 2013:

[1] (a) All amounts are net of tax. Amounts in parenthesis represent a decrease in net income.