16. Supplemental Financial Information (Exelon, Generation, ComEd, PECO and BGE)

The following tables provide additional information about the Registrants' Consolidated Statements of Operations for the three months ended March 31, 2014 and 2013:


Three Months Ended March 31, 2014			Exelon		Generation		ComEd		PECO		BGE
Other, Net
Decommissioning-related activities:
	Net realized income on decommissioning trust funds ^(a)
		Regulatory agreement units	$	43	$	43	$	0	$	0	$	0
		Non-regulatory agreement units		25		25		0		0		0
	Net unrealized gains on decommissioning trust funds
		Regulatory agreement units		61		61		0		0		0
		Non-regulatory agreement units		13		13		0		0		0
	Net unrealized gains on pledged assets
		Zion Station decommissioning		10		10		0		0		0
	Regulatory offset to decommissioning trust fund-related
		activities ^(b)		(94)		(94)		0		0		0
Total decommissioning-related activities				58		58		0		0		0
Investment income (expense)				1		1		0		0		2	^(c)
Long-term lease income				6		0		0		0		0
Interest income related to uncertain income tax positions				10		14		0		0		0
AFUDC - Equity				6		0		3		1		3
Other				22		17		2		1		(1)

Other, net			$	103	$	90	$	5	$	2	$	4

Three Months Ended March 31, 2013			Exelon		Generation		ComEd		PECO		BGE
Other, Net
Decommissioning-related activities:
	Net realized income on decommissioning trust funds ^(a)
		Regulatory agreement units	$	36	$	36	$	0	$	0	$	0
		Non-regulatory agreement units		14		14		0		0		0
	Net unrealized gains on decommissioning trust funds
		Regulatory agreement units		195		195		0		0		0
		Non-regulatory agreement units		64		64		0		0		0
	Net unrealized gains on pledged assets
		Zion Station decommissioning		2		2		0		0		0
	Regulatory offset to decommissioning trust fund-related
		activities ^(b)		(190)		(190)		0		0		0
Total decommissioning-related activities				121		121		0		0		0
Investment income (expense)				3		(2)		0		0		2	^(c)
Long-term lease income				8		0		0		0		0
Interest income related to uncertain income tax provisions				25		5		0		0		0
AFUDC - Equity				6		0		3		1		2
Other				9		4		2		2		1

Other, net			$	172	$	128	$	5	$	3	$	5

(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 of the Exelon 2013 Form 10-K for additional information regarding the accounting for nuclear decommissioning.

(c) Relates to the cash return on BGE's rate stabilization deferral. See Note 4 - Regulatory Matters for additional information regarding the rate stabilization deferral.

The following tables provide additional information regarding the Registrants' Consolidated Statements of Cash Flows for the three months ended March 31, 2014 and 2013:

Three Months Ended March 31, 2014	Exelon		Generation		ComEd		PECO		BGE
Depreciation, amortization, accretion and depletion
Property, plant and equipment	$	481	$	200	$	143	$	56	$	70
Regulatory assets		72		0		30		2		38
Amortization of intangible assets, net		11		11		0		0		0
Amortization of energy contract assets and liabilities ^(a)		42		44		0		0		0
Nuclear fuel ^(b)		234		234		0		0		0
ARO accretion ^(c)		68		68		0		0		0

Total depreciation, amortization, accretion and depletion	$	908	$	557	$	173	$	58	$	108

Three Months Ended March 31, 2013	Exelon		Generation		ComEd		PECO		BGE
Depreciation, amortization, accretion and depletion
Property, plant and equipment	$	471	$	203	$	137	$	55	$	64
Regulatory assets		61		0		30		2		29
Amortization of intangible assets, net		11		11		0		0		0
Amortization of energy contract assets and liabilities ^(a)		176		176		0		0		0
Nuclear fuel ^(b)		230		230		0		0		0
ARO accretion ^(c)		68		68		0		0		0

Total depreciation, amortization, accretion and depletion	$	1,017	$	688	$	167	$	57	$	93

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

(b) Included in Purchased power and fuel expense on the Registrants' Consolidated Statements of Operations and Comprehensive Income.

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

Three Months Ended March 31, 2014		Exelon		Generation		ComEd		PECO			BGE
Other non-cash operating activities:
Pension and non-pension postretirement benefit costs		$	173	$	75	$	56	$	12		$	16
Loss from equity method investments			19		19		0		0			0
Provision for uncollectible accounts			35		1		(11)		35			11
Stock-based compensation costs			46		0		0		0			0
Other decommissioning-related activity ^(a)			(35)		(35)		0		0			0
Energy-related options ^(b)			31		31		0		0			0
Amortization of regulatory asset related to debt costs			3		0		2		1			0
Amortization of rate stabilization deferral			20		0		0		0			20
Amortization of debt fair value adjustment			(12)		(5)		0		0			0
Discrete impacts of EIMA ^(c)			(4)		0		(4)		0			0
Amortization of debt costs			5		3		(5)		1			0
Increase in inventory reserve			2		2		0		0			0
Other			(11)		(6)		(2)		0			(4)

Total other non-cash operating activities		$	272	$	85	$	36	$	49		$	43

Changes in other assets and liabilities:
Under/over-recovered energy and transmission costs		$	(15)	$	0	$	4	$	(17)		$	23
Other regulatory assets and liabilities			(4)		0		(10)		(3)			6
Other current assets			(209)		(80)		(29)		(105)	^(e)		18
Other noncurrent assets and liabilities			(50)		(23)		11		(2)			(3)

Total changes in other assets and liabilities		$	(278)	$	(103)	$	(24)	$	(127)		$	44

Non-cash investing and financing activities:
Indemnification of like-kind exchange position ^(f)		$	0	$	0	$	2	$	0		$	0

	Total non-cash investing and financing activities:	$	0	$	0	$	2	$	0		$	0

Three Months Ended March 31, 2013	Exelon		Generation		ComEd		PECO			BGE
Other non-cash operating activities:
Pension and non-pension postretirement benefit costs	$	205	$	87	$	77	$	11		$	14
Loss in equity method investments		9		9		0		0			0
Provision for uncollectible accounts		45		7		9		25			4
Stock-based compensation costs		39		4		1		1			1
Other decommissioning-related activity ^(a)		(64)		(64)		0		0			0
Energy-related options ^(b)		21		21		0		0			0
Amortization of regulatory asset related to debt costs		4		0		3		1			0
Amortization of rate stabilization deferral		30		0		0		0			30
Amortization of debt fair value adjustment		(9)		(9)		0		0			0
Discrete impacts from EIMA ^(c)		(49)		0		(49)		0			0
Amortization of debt costs		5		3		1		1			0
Merger integration costs ^(d)		(6)		0		0		0			(6)
Other		1		8		0		0			(1)

Total other non-cash operating activities	$	231	$	66	$	42	$	39		$	42

Changes in other assets and liabilities:
Under/over-recovered energy and transmission costs	$	29	$	0	$	(18)	$	22		$	16
Other regulatory assets and liabilities		91		0		(14)		13			(53)
Other current assets		(169)		(131)		17		(75)	^(e)		73
Other noncurrent assets and liabilities		282		(28)		263		2			(2)

Total changes in other assets and liabilities	$	233	$	(159)	$	248	$	(38)		$	34

Non-cash investing and financing activities:
Consolidated VIE dividend to non-controlling interest	$	63		63		0		0			0
Indemnification of like-kind exchange position ^(f)		0		0		172		0			0

Total non-cash investing and financing activities	$	63	$	63	$	172	$	0		$	0

Other Investing Activities (Exelon and Generation). Other investing activities for Exelon and Generation primarily represents cash flows associated with the acquisition or disposition of immaterial investments.

DOE Smart Grid Investment Grant (Exelon, BGE and PECO). For the three months ended March 31, 2014, PECO has included in the capital expenditures line item under investing activities of the cash flow statement capital expenditures of $2 million and reimbursements of $2 million related to PECO's DOE SGIG programs. For the three months ended March 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 $21 million, $6 million and $15 million, respectively, and reimbursements of $32 million, $12 million and $20 million, respectively, related to PECO's and BGE's DOE SGIG programs. See Note 4 - Regulatory Matters for additional information regarding the DOE SGIG.

(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 of the Exelon 2013 Form 10-K 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 4 - Regulatory Matters for more information.

(d) Relates to integration costs to achieve distribution synergies related to the merger transaction. See Note 4 - Regulatory Matters for more information.

(f) See Note 9 – Income Taxes for discussion of the like-kind exchange tax position.

The following tables provide additional information about assets and liabilities of the Registrants as of March 31, 2014 and December 31, 2013.

March 31, 2014	Exelon			Generation			ComEd		PECO		BGE
Property, plant and equipment:
Accumulated depreciation and amortization	$	14,066	^(a)	$	7,245	^(a)	$	3,247	$	2,958	$	2,741
Accounts receivable:
Allowance for uncollectible accounts		306			46			76		140		44

December 31, 2013	Exelon			Generation			ComEd		PECO		BGE
Property, plant and equipment:
Accumulated depreciation and amortization	$	13,713	^(b)	$	7,034	^(b)	$	3,184	$	2,935	$	2,702
Accounts receivable:
Allowance for uncollectible accounts		272			57			62		107		46

(a) Includes accumulated amortization of nuclear fuel in the reactor core of $2,425 million.

(b) Includes accumulated amortization of nuclear fuel in the reactor core of $2,371 million.

PECO enters into payment agreements with certain delinquent customers, primarily residential, seeking to restore their service, as required by the PAPUC. Customers with past due balances that meet certain income criteria are provided the option to enter into an installment payment plan, some of which have terms greater than one year, to repay past due balances in addition to paying for their ongoing service on a current basis. The receivable balance for these payment agreement receivables is recorded in accounts receivable for the current portion and other deferred debits and other assets for the noncurrent portion. The net receivable balance for installment plans with terms greater than one year was $18 million as of March 31, 2014 and $19 million as of December 31, 2013. The allowance for uncollectible accounts reserve methodology and assessment of the credit quality of the installment plan receivables are consistent with the customer accounts receivable methodology discussed in Note 1 – Significant Account Policies of the Exelon 2013 Form 10-K. The allowance for uncollectible accounts balance associated with these receivables at March 31, 2014 of $15 million consists of $1 million, $4 million and $10 million for low risk, medium risk and high risk segments, respectively. The allowance for uncollectible accounts balance at December 31, 2013 of $18 million consists of $1 million, $4 million and $13 million for low risk, medium risk and high risk segments, respectively. The balance of the payment agreement is billed to the customer in equal monthly installments over the term of the agreement. Installment receivables outstanding as of March 31, 2014 and December 31, 2013 include balances not yet presented on the customer bill, accounts currently billed and an immaterial amount of past due receivables. When a customer defaults on its payment agreement, the terms of which are defined by plan type, the entire balance of the agreement becomes due and the balance is reclassified to current customer accounts receivable and reserved for in accordance with the methodology discussed in Note 1 – Significant Accounting Policies of the Exelon 2013 Form 10-K.

Prior to the PECO/Unicom Merger in October 2000, UII, LLC (formerly Unicom Investments, Inc.) (UII), a wholly owned subsidiary of Exelon, entered into a like-kind exchange transaction pursuant to which approximately $1.6 billion was invested in coal-fired generating station leases located in Georgia and Texas with two separate entities unrelated to Exelon. The generating stations were leased back to such entities as part of the transaction. See Note 9 – Income Taxes for further information. For financial accounting purposes, the investments are accounted for as direct financing lease investments. UII holds the leasehold interests in the generating stations in several separate bankruptcy remote, special purpose companies it directly or indirectly wholly owns. The lease agreements provide the lessees with fixed purchase options at the end of the lease terms. If the lessees do not exercise the fixed purchase options, Exelon has the ability to require the lessees to arrange for a third-party to bid on a service contract for a period following the lease term. Exelon will be subject to residual value risk if the lessees do not exercise the fixed purchase options. This risk is partially mitigated by the fair value of the scheduled payments under the service contract. However, such payments are not guaranteed. Further, the term of the service contract is less than the expected remaining useful life of the plants and, therefore, Exelon's exposure to residual value risk will not be mitigated by payments under the service contract in this remaining period. In the fourth quarter of 2000, under the terms of the lease agreements, UII received a prepayment of $1.2 billion for all rent, which reduced the investment in the leases. There are no minimum scheduled lease payments to be received over the remaining term of the leases.

On February 26, 2014, UII and the City Public Service Board of San Antonio, Texas (CPS) finalized an agreement to terminate the leases on the generating station located in Texas, as described above, prior to their expiration dates. As a result of the lease termination, UII received a net early termination amount of $335 million from CPS and wrote off the net investment in the CPS long-term lease of $336 million in Investments in the Consolidated Balance Sheet; resulting in a pre-tax loss of $1 million being reflected in Operating and maintenance expense in the Consolidated Statement of Operations and Comprehensive Income. See Note 9 – Income Taxes for impact of the lease termination on income taxes.

At March 31, 2014 and December 31, 2013, the components of the net investment in long-term leases were as follows: