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Supplemental Financial Information (Tables)
 12 Months Ended
Dec. 31, 2013
Supplemental Financial Information Tables [Line Items]  
Components of taxes other than income
For the Year Ended December 31, 2013Exelon Generation ComEd PECO BGE
Taxes other than income              
Utility (a)$449 $79 $241 $129 $82
Property 302  205  24  14  112
Payroll 159  89  27  13  15
Other 185  16  7  2  4
                 
Total taxes other than income$1,095 $389 $299 $158 $213

For the Year Ended December 31, 2012Exelon Generation ComEd PECO BGE
Taxes other than income              
Utility (a)$ 463 $82 $239 $141 $75
Property  227  189  22  13  111
Payroll  131  78  26  12  18
Other  198  20  8  (4)  4
                 
Total taxes other than income$ 1,019 $ 369 $ 295 $ 162 $ 208

For the Year Ended December 31, 2011Exelon Generation ComEd PECO BGE
Taxes other than income              
Utility (a)$ 443 $27 $243 $173 $79
Property  177  146  22  9  107
Payroll  123  71  25  13  17
Other  42  20  6  10  4
                 
Total taxes other than income$ 785 $ 264 $ 296 $ 205 $ 207

 

(a)       Generation's utility tax represents gross receipts tax related to its retail operations and ComEd's, PECO's and BGE's utility taxes represent municipal and state utility taxes and gross receipts taxes related to their operating revenues, respectively. The offsetting collection of utility taxes from customers is recorded in revenues on the Registrants' Consolidated Statements of Operations and Comprehensive Income.

 
Components of non-operating income and expenses
For the Year Ended December 31, 2013Exelon Generation ComEd PECO BGE 
Other, Net               
Decommissioning-related activities:               
 Net realized income on decommissioning trust funds (a) -               
  Regulatory agreement units$256 $256 $0 $0 $0 
  Non-regulatory agreement units 77  77  0  0  0 
 Net unrealized gains on decommissioning trust funds —               
  Regulatory agreement units 406  406  0  0  0 
  Non-regulatory agreement units 146  146  0  0  0 
 Net unrealized gains on pledged assets —               
  Zion Station decommissioning 7  7  0  0  0 
 Regulatory offset to decommissioning trust fund-related               
  activities(b)  (546)  (546)  0  0  0 
Total decommissioning-related activities 346  346  0  0  0 
Investment income 8  (1)  0  (1)  9(c)
Long-term lease income 28  0  0  0  0 
Interest income related to uncertain income tax positions 24  4  0  0  0 
AFUDC - Equity 22  0  11  4  7 
Other  45  19  15  3  1 
                  
Other, net $473 $368 $26 $6 $17 

For the Year Ended December 31, 2012Exelon Generation ComEd PECO BGE 
Other, Net               
Decommissioning-related activities:               
 Net realized income on decommissioning trust funds (a) -               
  Regulatory agreement units$189 $189 $0 $0 $0 
  Non-regulatory agreement Units 102  102  0  0  0 
 Net unrealized gains on decommissioning trust funds —               
  Regulatory agreement units 386  386  0  0  0 
  Non-regulatory agreement units 105  105  0  0  0 
 Net unrealized gains on pledged assets —               
  Zion Station decommissioning 73  73  0  0  0 
 Regulatory offset to decommissioning trust fund-related               
  activities(b)  (530)  (530)  0  0  0 
Total decommissioning-related activities 325  325  0  0  0 
Investment income 20  3  1  2  11(c)
Long-term lease income  29  0  0  0  0 
Interest income related to uncertain income tax positions 15  2  20  0  0 
AFUDC - Equity 17  0  6  4  10 
Credit facility termination fees (85)  (85)  0  0  0 
Other  25  (6)  12  2  2 
                  
Other, net $346 $239 $39 $8 $23 

For the Year Ended December 31, 2011Exelon Generation ComEd PECO BGE  
Other, Net                
Decommissioning-related activities:                
 Net realized income on decommissioning trust funds (a) -                
  Regulatory agreement units$177 $177 $0 $0 $0  
  Non-regulatory agreement units 45  45  0  0  0  
 Net unrealized losses on decommissioning trust funds —                
  Regulatory agreement units (74)  (74)  0  0  0  
  Non-regulatory agreement units (4)  (4)  0  0  0  
 Net unrealized gains on pledged assets -                 
  Zion Station decommissioning 48  48  0  0  0  
 Regulatory offset to decommissioning trust fund-related                
  activities(b)  (130)  (130)  0  0  0  
Total decommissioning-related activities 62  62  0  0  0  
Investment income 10  1  1  3  13(c) 
Long-term lease income  28  0  0  0  0  
Interest income related to uncertain income tax positions 53  31  14  1  0  
AFUDC - Equity 17  0  8  9  15  
Bargain purchase gain related to Wolf Hollow acquisition 36  36  0  0  0  
Other  (3)  (8)  6  1  (2)  
                   
Other, net $203 $122 $29 $14 $26  

 

(a)       Includes investment income and realized gains and losses on sales of investments of the trust funds.

(b)        Includes the elimination of NDT fund activity for the Regulatory Agreement Units, including the elimination of net income taxes related to all NDT fund activity for those units. See Note 15 - Asset Retirement Obligations for additional information regarding the accounting for nuclear decommissioning.

(c)       Relates to the cash return on BGE's rate stabilization deferral. See Note 3 – Regulatory Matters for additional information regarding the rate stabilization deferral.
Components of depreciation, amortization and accretion, and other, net
For the Year Ended December 31, 2013Exelon Generation ComEd PECO BGE
Depreciation, amortization, accretion and depletion              
Property, plant and equipment$ 1,893 $813 $545 $219 $264
Regulatory assets  212  0  119  9  84
Amortization of intangible assets, net  48  43  5  0  0
Amortization of energy contract assets and liabilities(a)  430  507  0  0  0
Nuclear fuel(a)  921  921  0  0  0
ARO accretion(b)  275  275  0  0  0
                 
Total depreciation, amortization, accretion and depletion$ 3,779 $ 2,559 $ 669 $ 228 $348

For the Year Ended December 31, 2012Exelon Generation ComEd PECO BGE
Depreciation, amortization, accretion and depletion              
Property, plant and equipment$1,712 $733 $525 $207 $245
Regulatory assets 129  0  80  10  53
Amortization of intangible assets, net 40  35  5  0  0
Amortization of energy contract assets and liabilities(a) 1,110  1,110  0  0  0
Nuclear fuel(a) 848  848  0  0  0
ARO accretion(b) 240  240  0  0  0
                 
Total depreciation, amortization, accretion and depletion$ 4,079 $ 2,966 $ 610 $ 217 $ 298

For the Year Ended December 31, 2011Exelon Generation ComEd PECO BGE
Depreciation, amortization and accretion              
Property, plant and equipment$1,284 $570 $502 $191 $224
Regulatory assets 63  0  52  11  50
Nuclear fuel(a) 755  755  0  0  0
ARO accretion(b) 214  214  0  0  0
                 
Total depreciation, amortization and accretion$ 2,316 $ 1,539 $ 554 $ 202 $ 274

 

(a)       Included in revenues or fuel expense, or operating revenues on the Registrants' Consolidated Statements of Operations and Comprehensive Income.

(b)       Included in operating and maintenance expense on the Registrants' Consolidated Statements of Operations and Comprehensive Income.

 

 
Cash Flow Supplemental Disclosures
For the Year Ended December 31, 2013Exelon Generation ComEd PECO BGE
                 
Cash paid (refunded) during the year:              
Interest (net of amount capitalized)$866 $291 $283 $95 $130
Income taxes (net of refunds) 112  (18)  33  70  42
                 
Other non-cash operating activities:              
Pension and non-pension postretirement benefit costs$825 $345 $308 $43 $56
Earnings from equity method investments (10)  (10)  0  0  0
Provision for uncollectible accounts 101  10  (15)  61  44
Provision for excess and obsolete inventory 9  9  0  0  0
Stock-based compensation costs 120  0  0  0  0
Other decommissioning-related activity (a) (169)  (169)  0  0  0
Energy-related options (b) 104  104  0  0  0
Amortization of regulatory asset related to debt costs 12  0  9  3  0
Amortization of rate stabilization deferral 66  0  0  0  66
Amortization of debt fair value adjustment (34)  (34)  0  0  0
Discrete impacts from EIMA (c)  (271)  0  (271)  0  0
Amortization of debt costs 18  10  1  2  2
Impairment of investments in direct financing leases (e) 14  0  0  0  0
Impairment charges (f) 149  149  0  0  0
Other (58)  0  (4)  (1)  (15)
                
Total other non-cash operating activities$876 $414 $28 $108 $153
               
Changes in other assets and liabilities:              
Under/over-recovered energy and transmission costs$12 $0 $(35) $9 $38
Other regulatory assets and liabilities (64)  0  (43)  (16)  (71)
Other current assets (165)  (151)  (2)  13  (8)
Other noncurrent assets and liabilities 319  15  268(g) (12)  (23)
                 
Total changes in other assets and liabilities$102 $(136) $188 $(6) $(64)

 Exelon Generation ComEd PECO BGE
Non-cash investing and financing activities:              
Change in ARC$(128) $(128) $0 $0 $4
Change in capital expenditures not paid (38)  (107)(h) (8)  13  (48)
Consolidated VIE dividend to non-controlling interest 63  63  0  0  0
Indemnification of like-kind exchange position (i) 0  0  176  0  0

 

(a)       Includes the elimination of NDT fund activity for the Regulatory Agreement Units, including the elimination of operating revenues, ARO accretion, ARC amortization, investment income and income taxes related to all NDT fund activity for these units. See Note 15 - Asset Retirement Obligations for additional information regarding the accounting for nuclear decommissioning.

(b)       Includes option premiums reclassified to realized at the settlement of the underlying contracts and recorded to results of operations.

(c)       Reflects the change in distribution rates pursuant to EIMA, which allows for the recovery of costs by a utility through a pre-established performance-based formula rate tariff. See Note 3 – Regulatory Matters for more information.

(d)       Relates to integration costs to achieve distribution synergies related to the merger transaction. See Note 3 – Regulatory Matters for more information.

(e)        Relates to an other than temporary decline in the estimated residual value of one of Exelon's direct financing leases. See Note 8 – Impairment of Long-Lived Assets for more information.

(f)       Relates to the cancellation of uprate projects and write down of certain wind projects at Generation. See Note 8 – Impairment of Long-Lived Assets for more information.

(g)        Relates primarily to interest payable related to like-kind exchange tax position. See Note 14 – Income Taxes for discussion of the like-kind exchange tax position.

(h)       Includes $55 million of changes in capital expenditures not paid between December 31, 2013 and 2012 related to Antelope Valley.

(i)       See Note 14 – Income Taxes for discussion of the like-kind exchange tax position.

 

For the Year Ended December 31, 2012Exelon Generation ComEd PECO BGE
                 
Cash paid (refunded) during the year:              
Interest (net of amount capitalized)$761 $286 $288 $113 $136
Income taxes (net of refunds) (171)  175  (42)  (64)  (112)
                 
Other non-cash operating activities:              
Pension and non-pension postretirement benefit costs$820 $341 $282 $50 $57
Loss in equity method investments 91  91  0  0  0
Provision for uncollectible accounts 164  22  42  60  44
Provision for excess and obsolete inventory 6  6  1  0  0
Stock-based compensation costs 94  0  0  0  0
Other decommissioning-related activity (a) (145)  (145)  0  0  0
Energy-related options (b) 160  160  0  0  0
Amortization of regulatory asset related to debt costs 18  0  13  3  2
Amortization of rate stabilization deferral 57  0  0  0  67
Amortization of debt fair value adjustment (34)  (34)  0  0  0
Merger-related commitments (d) 141  32  0  0  27
Severance costs 99  34  0  0  0
Discrete impacts from EIMA (c) (96)  0  (96)  0  0
Amortization of debt costs 19  11  5  3  2
Other (11)  19  5  9  (6)
                
Total other non-cash operating activities$1,383 $537 $252 $125 $193
               
Changes in other assets and liabilities:              
Under/over-recovered energy and transmission costs$71 $0 $28 $20 $26
Other regulatory assets and liabilities (404)  0  (68)  18  (112)
Other current assets 213  (30)  (7)  (12)  (7)
Other noncurrent assets and liabilities (248)  (98)  (95)  (10)  8
                 
Total changes in other assets and liabilities$(368) $(128) $(142) $16 $(85)

 Exelon Generation ComEd PECO BGE
Non-cash investing and financing activities:              
Change in ARC$781 $781 $2 $0 $0
Change in capital expenditures not paid 160  103(e) 15  26  (4)
Merger with Constellation, common stock issued 7,365  5,264  0  0  0
               

 

(a)       Includes the elimination of NDT fund activity for the Regulatory Agreement Units, including the elimination of operating revenues, ARO accretion, ARC amortization, investment income and income taxes related to all NDT fund activity for these units. See Note 15 - Asset Retirement Obligations for additional information regarding the accounting for nuclear decommissioning.

(b)       Includes option premiums reclassified to realized at the settlement of the underlying contracts and recorded to results of operations.

(c)       Reflects the change in distribution rates pursuant to EIMA, which allows for the recovery of costs by a utility through a pre-established performance-based formula rate tariff. See Note 3 – Regulatory Matters for more information.

(d)       Relates to the integration costs to achieve distribution synergies related to the merger transaction. See Note 4 – Mergers and Acquisitions for more information on merger-related commitments.

(e)       Includes $127 million of changes in capital expenditures not paid between December 31, 2012 and 2011 related to Antelope Valley.

For the Year Ended December 31, 2011Exelon Generation ComEd PECO BGE
                 
Cash paid (refunded) during the year:              
Interest (net of amount capitalized)$649 $158 $296 $128 $122
Income taxes (net of refunds) (457)  347  (676)  (65)  (54)
               
Other non-cash operating activities:              
Pension and non-pension postretirement benefit costs$542 $249 $213 $32 $51
Provision for uncollectible accounts 121  0  57  64  44
Stock-based compensation costs 67  0  0  0  0
Other decommissioning-related activity (a) 16  16  0  0  0
Energy-related options (b) 137  137  0  0  0
Amortization of regulatory asset related to debt costs 21  0  18  3  2
Amortization of rate stabilization deferral 0  0  0  0  57
Deferral of storm costs 0  0  0  0  (16)
Uncollectible accounts recovery, net 14  0  14  0  0
Discrete impacts from 2010 Rate Case Order (c) (32)  0  (32)  0  0
Bargain purchase gain related to Wolf Hollow Acquisition (36)  (36)  0  0  0
Discrete impacts from EIMA (d)  (82)  0  (82)  0  0
Other 2  55  (4)  1  (9)
                
Total other non-cash operating activities$770 $421 $184 $100 $129
               
Changes in other assets and liabilities:              
Under/over-recovered energy and transmission costs$(45) $0 $(49) $4 $(52)
Other regulatory assets and liabilities 0  0  44  26  10
Other current assets (101)  (23)  (14)  (12)  (88)
Other noncurrent assets and liabilities 122  (34)  64  (4)  (31)
                 
Total changes in other assets and liabilities$(24) $(57) $45 $14 $(161)

 Exelon Generation ComEd PECO BGE
Non-cash investing and financing activities:              
Change in ARC$186 $186 $0 $0 $0
Change in capital expenditures not paid 96  125(e) 7  (35)  (7)

 

(a)       Includes the elimination of NDT fund activity for the Regulatory Agreement Units, including the elimination of operating revenues, ARO accretion, ARC amortization, investment income and income taxes related to all NDT fund activity for these units. See Note 15 - Asset Retirement Obligations for additional information regarding the accounting for nuclear decommissioning.

(b)       Includes option premiums reclassified to realized at the settlement of the underlying contracts and recorded to results of operations.

(c)        In May 2011, as a result of the 2010 Rate Case order, ComEd recorded one-time benefits to reestablish previously expensed plant balances and to recover previously incurred costs related to Exelon's 2009 restructuring plan. See Note 3 - Regulatory Matters for more information.

(d)       Includes the establishment of a regulatory asset, pursuant to EIMA, for the 2011 annual reconciliation in ComEd's distribution formula rate tariff and the deferral of costs associated with significant 2011 storms, partially offset by an accrual to fund a new Science and Technology Innovation Trust. See Note 3 - Regulatory Matters for more information.

(e)       Includes $120 million of changes in capital expenditures not paid between December 31, 2011 and 2010 related to Antelope Valley.

 

DOE Smart Grid Investment Grant (Exelon, PECO and BGE). For the year ended December 31, 2013, Exelon, PECO and BGE have included in the capital expenditures line item under investing activities of the cash flow statement capital expenditures of $74 million, $27 million and $47 million, respectively, and reimbursements of $95 million, $37 million and $58 million, respectively, related to PECO's and BGE's DOE SGIG programs. For the year ended December 31, 2012, Exelon, PECO and BGE have included in the capital expenditures line item under investing activities of the cash flow statement capital expenditures of $103 million, $56 million and $47 million, respectively, and reimbursements of $113 million, $66 million and $47 million, respectively, related to PECO's and BGE's DOE SGIG programs. See Note 3 - Regulatory Matters for additional information regarding the DOE SGIG.

 

 
Investments Table Text Block
December 31, 2013Exelon  Generation  ComEd  PECO  BGE
Investments              
Equity method investments:              
 Financing trusts (a)$22 $0 $6 $8 $8
 Keystone Fuels, LLC 32  32  0  0  0
 Conemaugh Fuels, LLC 21  21  0  0  0
 CENG 1,925  1,925  0  0  0
 Safe Harbor 285  285  0  0  0
 Malacha 8  8  0  0  0
 Other investments 31  31  0  0  0
                 
 Total equity method investments 2,324  2,302  6  8  8
                 
Other investments:              
 Net investment in direct financing leases 698  0  0  0  0
 Employee benefit trusts and investments (b) 90  23  5  23  5
                 
Total investments$3,112 $2,325 $11 $31 $13

December 31, 2012Exelon  Generation  ComEd  PECO  BGE
Investments              
Equity method investments:              
 Financing trusts (a)$ 22 $0 $6 $8 $8
 Keystone Fuels, LLC 38  38  0  0  0
 Conemaugh Fuels, LLC 26  26  0  0  0
 CENG 1,849  1,849  0  0  0
 Safe Harbor 293  293  0  0  0
 Malacha  8  8  0  0  0
 Other investments 34  33  0  0  0
                 
 Total equity method investments 2,270  2,247  6  8  8
                 
Other investments:              
 Net investment in direct financing leases 685  0  0  0  0
 Employee benefit trusts and investments (b) 100  22  8  22  5
                 
Total investments$3,055 $2,269 $14 $30 $13

 

(a)       Includes investments in financing trusts, which were not consolidated within the financial statements of Exelon and are shown as investments in affiliates on the Consolidated Balance Sheets. See Note 1 - Significant Accounting Policies for additional information.

(b)       The Registrants' investments in these marketable securities are recorded at fair market value.

 
Accrued Liabilities Current Table
December 31, 2013Exelon  Generation  ComEd  PECO  BGE
Accrued expenses              
Compensation-related accruals (a)$ 683 $ 337 $ 135 $ 47 $ 55
Taxes accrued  315   212   62   24   16
Interest accrued  234   72   95   32   29
Severance accrued  66   31   3   1   4
Other accrued expenses  335(b)  324(b)  12   2   7
                 
Total accrued expenses$1,633 $976 $307 $106 $111
                 
                 
     
                 
December 31, 2012Exelon  Generation  ComEd  PECO  BGE
Accrued expenses              
Compensation-related accruals (a)$ 708 $ 371 $ 125 $ 45 $ 38
Taxes accrued  353   247   61   3   22
Interest accrued  232   60   96   32   37
Severance accrued  91   42   4   1   5
Other accrued expenses  412(b)  396(b)  9   1  0
                 
Total accrued expenses$1,796 $1,116 $295 $82 $102
                 
                 
(a)Primarily includes accrued payroll, bonuses and other incentives, vacation and benefits.    
(b)Includes $228 million and $327 million for amounts accrued related to Antelope Valley as of December 31, 2013 and December 31, 2012, respectively.   
Accumulated Other Comprehensive Income Net Of Taxes
   Gains and (Losses) on Cash Flow Hedges Unrealized Gains and (Losses) on Marketable Securities Pension and Non-Pension Postretirement Benefit Plan items Foreign Currency Items AOCI of Equity Investments Total
Exelon (a)            
 Beginning balance$ 368$0$ (3,137)$0$ 2$ (2,767)
 OCI before reclassifications  29  2  669  (10)  101  791
 Amounts reclassified from AOCI (b)  (277) 0  208 0  5  (64)
 Net current-period OCI  (248)  2  877  (10)  106  727
 Ending balance$ 120$ 2$ (2,260)$ (10)$ 108$ (2,040)
              
Generation (a)            
 Beginning balance$ 512$0$0$0$ 1$ 513
 OCI before reclassifications  15  2 0  (10)  102  109
 Amounts reclassified from AOCI (b)  (413) 0 0 0  5  (408)
 Net current-period OCI  (398)  2 0  (10)  107  (299)
 Ending balance$ 114$ 2$0$ (10)$ 108$ 214
              
ComEd (a)            
              
PECO (a)            
 Beginning balance$0$ 1$0$0$0$ 1
 OCI before reclassifications 0 0 0 0 0 0
 Amounts reclassified from AOCI (b) 0 0 0 0 0 0
 Net current-period OCI 0 0 0 0 0 0
 Ending balance$0$ 1$0$0$0$ 1
              
BGE (a)