Variable Interest Entities (Tables)

9 Months Ended

Sep. 30, 2013

Variable Interest Entity [Line Items]

Schedule of Variable Interest Entities [Table Text Block]

		September 30, 2013						December 31, 2012
		Exelon (a)(b)		Generation (b)		BGE		Exelon (a)(b)(c)		Generation (b)(c)		BGE
Current assets		$	391	$	330	$	50	$	550	$	519	$	30
Noncurrent assets			1,900		1,877		3		1,802		1,762		-
	Total assets	$	2,291	$	2,207	$	53	$	2,352	$	2,281	$	30

Current liabilities		$	453	$	366	$	77	$	685	$	613	$	71
Noncurrent liabilities			859		608		230		837		532		265
	Total liabilities	$	1,312	$	974	$	307	$	1,522	$	1,145	$	336

Schedule Of Unconsolidated Variable Interest Entities [Text Block]

				Equity
		Commercial		Method
		Agreement		Investment
September 30, 2013		VIEs		VIEs		Total
Total assets (a)		$	115	$	366	$	481
Total liabilities (a)			3		126		129
Registrants' ownership interest (a)			0		97		97
Other ownership interests (a)			112		143		255
Registrants' maximum exposure to loss:
	Carrying amount of equity method investments		0		78		78
	Contract intangible asset		9		0		9
	Debt and payment guarantees		0		5		5
	Net assets pledged for Zion Station decommissioning (b)		43		0		43

				Equity
		Commercial		Method
		Agreement		Investment
December 31, 2012		VIEs		VIEs		Total
Total assets (a)		$	386	$	354	$	740
Total liabilities (a)			219		114		333
Registrants' ownership interest (a)			0		97		97
Other ownership interests (a)			167		143		310
Registrants' maximum exposure to loss:
	Letters of credit		5		0		5
	Carrying amount of equity method investments		0		77		77
	Contract intangible asset		8		0		8
	Debt and payment guarantees		0		5		5
	Net assets pledged for Zion Station decommissioning (b)		50		0		50

These items represent amounts on the unconsolidated VIE balance sheets, not on Exelon's or Generation's Consolidated Balance Sheets. These items are included to provide information regarding the relative size of the unconsolidated VIEs.
These items represent amounts on Exelon's and Generation's Consolidated Balance Sheets related to the asset sale agreement with ZionSolutions, LLC. The net assets pledged for Zion Station decommissioning includes gross pledged assets of $486 million and $614 million as of September 30, 2013 and December 31, 2012, respectively; offset by payables to ZionSolutions LLC of $443 million and $564 million as of September 30, 2013 and December 31, 2012, respectively. These items are included to provide information regarding the relative size of the ZionSolutions LLC unconsolidated VIE.

- Definition

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

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