XML 48 R25.htm IDEA: XBRL DOCUMENT v2.4.0.8
Changes in Accumulated Other Comprehensive Income (Exelon, Generation, ComEd, PECO and BGE)
 6 Months Ended
Jun. 30, 2014
Jun. 30, 2013
Accumulated Other Comprehensive Income Loss [Line Items]    
Accumulated Other Comprehensive Income Loss [Text Block]
Three Months Ended June 30, 2014      
Severance Benefits  Exelon  Generation
Severance charges (a) $1 $1
Total severance benefits $1 $1
       
Six Months Ended June 30, 2014      
Severance Benefits  Exelon  Generation
Severance charges (a) $2 $2
Total severance benefits $2 $2

For The Six Months Ended June 30, 2014 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$120$2$(2,260)$(10)$108$(2,040)
 OCI before reclassifications (11) 1 246 (1) 11 246
 Amounts reclassified from AOCI (b) (62) 0 66 0 (116) (112)
 Net current-period OCI (73) 1 312 (1) (105) 134
 Ending balance$47$3$(1,948)$(11)$3$(1,906)
              
Generation (a)            
 Beginning balance$114$2$0$(10)$108$214
 OCI before reclassifications (8) (1) 0 (1) 11 1
 Amounts reclassified from AOCI (b) (62) 0 0 0 (116) (178)
 Net current-period OCI (70) (1) 0 (1) (105) (177)
 Ending balance$44$1$0$(11)$3$37
              
ComEd (a)            
              
PECO (a)            
 Beginning balance$0$1$0$0$0$1
 OCI before reclassifications 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)            

       

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

(b) See tables following changes in accumulated other comprehensive income tables for details about these reclassifications.

 Three Months Ended June 30, 2014  
Details about AOCI components Items reclassified out of AOCI (a) Affected line item in the statement where Net Income is presented
   Exelon Generation  
        
Gains on cash flow hedges  
 Energy related hedges$63$63 Operating revenues
   63 63 Total before tax
   (25) (25) Tax (expense)
  $38$38 Net of tax
        
Gains and (losses) on available for sale securities  
        
Amortization of pension and other
postretirement benefit plan items
 Prior service costs$12$0 (b)
 Actuarial losses (61) 0 (b)
   (49) 0 Total before tax
   18 0 Tax benefit
  $(31)$0 Net of tax
        
Equity investments
 Reversal of CENG equity method AOCI$193$193 Gain on consolidation of CENG
   193 193 Total before tax
   (77) (77) Tax benefit
  $116$116 Net of tax
        
Total Reclassifications      
 for the period$123$154 Net of Tax
        
        
 Six Months Ended June 30, 2014  
Details about AOCI components Items reclassified out of AOCI (a) Affected line item in the statement where Net Income is presented
   Exelon Generation  
        
Gains on cash flow hedges  
 Energy related hedges$102$102 Operating revenues
 Other cash flow hedges 0 0 Interest expense
   102 102 Total before tax
   (40) (40) Tax (expense)
  $62$62 Net of tax
        
Gains and (losses) on available for sale securities  
        
Amortization of pension and other
postretirement benefit plan items
 Prior service costs 10 0 (b)
 Actuarial losses$(117)$0 (b)
   (107) 0 Total before tax
   41 0 Tax benefit
  $(66)$0 Net of tax
        
Equity investments
 Reversal of CENG equity method AOCI$193$193 Gain on consolidation of CENG
   193 193 Total before tax
   (77) (77) Tax benefit
  $116$116 Net of tax
        
Total Reclassifications      
 for the period$112$178 Net of Tax
        
        
 Three Months Ended June 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 on cash flow hedges
 Energy related hedges$141$236 Operating revenues
 Other cash flow hedges 0 1 Interest expense
   141 237 Total before tax
   (52) (93) Tax (expense)
  $89$144 Net of tax
        
 Gains and (losses) on available for sale securities 
        
Amortization of pension and other
postretirement benefit plan items
 Prior service costs$(1)$0 (b)
 Actuarial (losses) (82) 0 (b)
   (83) 0 Total before tax
   32 0 Tax benefit
  $(51)$0 Net of tax
        
 Equity investments
 Reversal of CENG equity method AOCI$(5)$(5) Equity in losses of unconsolidated affiliates
   (5) (5) Total before tax
   2 2 Tax benefit
  $(3)$(3) Net of tax
        
 Total Reclassifications     
 for the period$35$141 Net of Tax
        
        
 Six Months Ended June 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 on cash flow hedges 
 Energy related hedges$240$459 Operating revenues
 Other cash flow hedges (1) 1 Interest (expense) or benefit
   239 460 Total before tax
   (92) (181) Tax (expense)
  $147$279 Net of tax
        
 Gains and (losses) on available for sale securities 
        
 Amortization of pension and other
 postretirement benefit plan items
 Prior service costs$(1)$0 (b)
 Actuarial (losses) (165) 0 (b)
 0 (166) 0 Total before tax
 0 65 0 Tax (expense)
  $(101)$0 Net of tax
        
 Equity investments
 Reversal of CENG equity method AOCI$(8)$(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$41$274 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 13 for additional details).

 

  Three Months Ended Six Months Ended
  June 30, June 30,
  2014 2013 2014 2013
Exelon           
Pension and non-pension postretirement benefit plans:           
 Prior service benefit reclassified to periodic benefit cost$5 $0 $5 $1
 Actuarial loss reclassified to periodic cost (23)  (32)  (46)  (66)
 Pension and non-pension post retirement benefit plans valuation adjustment (166)  (1)  (159)  (50)
Change in unrealized loss on cash flow hedges 28  45  48  77
Change in unrealized income on equity investments 77  (5)  70  (23)
Deferred compensation unit valuation adjustment 0  (6)  0  (6)
Total$(79) $1 $(82) $(67)
            
Generation           
 Change in unrealized loss on cash flow hedges$25 $89 $44 $175
 Change in unrealized income on equity investments 77  (5)  70  (23)
 Change in marketable securities 0  0  (2)  0
Total$102 $84 $112 $152
            
            
            
             
 [1]

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

 

The following tables present changes in accumulated other comprehensive income (loss) (AOCI) by component for the six months ended June 30, 2014 and 2013:
[1] (a) All amounts are net of tax. Amounts in parenthesis represent a decrease in net income.