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Supplemental Financial Information (Tables)
 6 Months Ended
Jun. 30, 2014
Jun. 30, 2013
Supplemental Financial Information Tables [Line Items]    
Components of non-operating income and expenses
Three Months Ended June 30, 2014Exelon Generation ComEd PECO BGE 
Other, Net               
Decommissioning-related activities:               
 Net realized income on decommissioning trust funds (a)               
  Regulatory agreement units$68 $68 $0 $0 $0 
  Non-regulatory agreement units 38  38  0  0  0 
 Net unrealized gains on decommissioning trust funds               
  Regulatory agreement units 172  172  0  0  0 
  Non-regulatory agreement units 128  128  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)  (204)  (204)  0  0  0 
Total decommissioning-related activities 212  212  0  0  0 
Investment income (expense) 7  7  0  (1)  2(c)
Long-term lease income  10  0  0  0  0 
Interest income (expense) related to uncertain income tax positions (2)  3  0  0  0 
AFUDC - Equity 5  0  0  1  3 
Other  11  6  5  1  0 
                  
Other, net $243 $228 $5 $1 $5 
                
                  
Six Months Ended June 30, 2014Exelon Generation ComEd PECO BGE 
Other, Net               
Decommissioning-related activities:               
 Net realized income on decommissioning trust funds (a)               
  Regulatory agreement units$111 $111 $0 $0 $0 
  Non-regulatory agreement units 63  63  0  0  0 
 Net unrealized gains on decommissioning trust funds               
  Regulatory agreement units 234  234  0  0  0 
  Non-regulatory agreement units 141  141  0  0  0 
 Net unrealized gains on pledged assets                
  Zion Station decommissioning 20  20  0  0  0 
 Regulatory offset to decommissioning trust fund-related               
  activities (b)  (299)  (299)  0  0  0 
Total decommissioning-related activities 270  270  0  0  0 
Investment income (expense) 8  8  0  (1)  4(c)
Long-term lease income  17  0  0  0  0 
Interest income related to uncertain income tax positions 7  17  0  0  0 
AFUDC - Equity 11  0  3  3  6 
Other  35  23  7  1  (1) 
                  
Other, net $348 $318 $10 $3 $9 
                  

Three Months Ended June 30, 2013Exelon Generation ComEd PECO BGE 
Other, Net               
Decommissioning-related activities:               
 Net realized income on decommissioning trust funds (a)               
  Regulatory agreement units$47 $47 $0 $0 $0 
  Non-regulatory agreement units 16  16  0  0  0 
 Net unrealized losses on decommissioning trust funds                
  Regulatory agreement units (102)  (102)  0  0  0 
  Non-regulatory agreement units (40)  (40)  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)  40  40  0  0  0 
Total decommissioning-related activities (37)  (37)  0  0  0 
Investment income (expense) 2  0  0  (1)  2(c)
Long-term lease income  5  0  0  0  0 
Interest expense related to uncertain income tax positions (1)  (2)  0  0  0 
AFUDC - Equity 5  0  3  1  2 
Other  9  6  3  0  0 
                  
Other, net $(17) $(33) $6 $0 $4 
                
Six Months Ended June 30, 2013Exelon Generation ComEd PECO BGE 
Other, Net               
Decommissioning-related activities:               
 Net realized income on decommissioning trust funds (a)               
  Regulatory agreement units$84 $84 $0 $0 $0 
  Non-regulatory agreement units 30  30  0  0  0 
 Net unrealized gains on decommissioning trust funds                
  Regulatory agreement units 92  92  0  0  0 
  Non-regulatory agreement units 24  24  0  0  0 
 Net unrealized gains on pledged assets               
  Zion Station decommissioning 3  3  0  0  0 
 Regulatory offset to decommissioning trust fund-related               
  activities (b)  (148)  (148)  0  0  0 
Total decommissioning-related activities 85  85  0  0  0 
Investment income (expense) 5  (1)  0  (1)  5(c)
Long-term lease income  13  0  0  0  0 
Interest income related to uncertain income tax positions 24  3  0  0  0 
AFUDC - Equity 12  0  6  2  4 
Other  16  8  5  2  0 
                  
Other, net $155 $95 $11 $3 $9 
                  

__________

(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 5 - Regulatory Matters for additional information regarding the rate stabilization deferral.

 

__________

(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 5 - Regulatory Matters for additional information regarding the rate stabilization deferral.

 
Components of depreciation, amortization and accretion, and other, net
                 
Six Months Ended June 30, 2014Exelon Generation ComEd PECO BGE
Depreciation, amortization, accretion and depletion              
Property, plant and equipment$ 1,015 $444 $290 $112 $142
Regulatory assets  117  0  57  5  55
Amortization of intangible assets, net  22  22  0  0  0
Amortization of energy contract assets and liabilities (a)  113  118  0  0  0
Nuclear fuel (b)  499  499  0  0  0
ARO accretion (c)  159  159  0  0  0
                 
Total depreciation, amortization, accretion and depletion$ 1,925 $ 1,242 $ 347 $ 117 $197
                 
Six Months Ended June 30, 2013Exelon Generation ComEd PECO BGE
Depreciation, amortization, accretion and depletion              
Property, plant and equipment$942 $402 $275 $109 $128
Regulatory assets 112  0  62  4  47
Amortization of intangible assets, net 22  22  0  0  0
Amortization of energy contract assets and liabilities (a) 306  344  0  0  0
Nuclear fuel (b) 454  454  0  0  0
ARO accretion (c) 136  136  0  0  0
                 
Total depreciation, amortization, accretion and depletion$ 1,972 $ 1,358 $ 337 $ 113 $ 175

__________

 

  
Cash Flow Supplemental Disclosures
Six Months Ended June 30, 2014Exelon Generation ComEd PECO BGE
Other non-cash operating activities:              
Pension and non-pension postretirement benefit costs$315 $139 $96 $21 $33
Loss from equity method investments 20  20  0  0  0
Provision for uncollectible accounts 59  8  (8)  28  30
Stock-based compensation costs 68  0  0  0  0
Other decommissioning-related activity (a) (85)  (85)  0  0  0
Energy-related options (b) 63  63  0  0  0
Amortization of regulatory asset related to debt costs 5  0  4  1  0
Amortization of rate stabilization deferral 33  0  0  0  33
Amortization of debt fair value adjustment (26)  (12)  0  0  0
Discrete impacts of EIMA (c) 9  0  9  0  0
Amortization of debt costs 19  6  (3)  1  1
Increase in inventory reserve 3  3  1  0  0
Impairment of investments in direct financing leases (e) 24  0  0  0  0
Impairment charges (f) 86  86  0  0  0
Other (26)  (19)  0  (1)  (8)
               
Total other non-cash operating activities$567 $209 $99 $50 $89
                
Changes in other assets and liabilities:              
Under/over-recovered energy and transmission costs$60 $0 $61 $(6) $8
Other regulatory assets and liabilities (25)  0  (30)  (13)  (49)
Other current assets (157)  13  (5)  (89)(h) 51
Other noncurrent assets and liabilities (158)  (69)  22  (6)  (2)
                
Total changes in other assets and liabilities$(280) $(56) $48 $(114) $8
                
Non-cash investing and financing activities:              
Fair value of net assets recorded upon CENG              
consolidation (j)$3,400 $3,400 $0 $0 $0
Issuance of equity units (k) 131  0  0  0  0
Uranium procurement (l) 38  38  0  0  0
Indemnification of like-kind exchange position (m) 0  0  2  0  0
                
 Total non-cash investing and financing activities:$3,569 $3,438 $2 $0 $0

Six Months Ended June 30, 2013Exelon Generation ComEd PECO BGE
Other non-cash operating activities:              
Pension and non-pension postretirement benefit costs$409 $173 $154 $21 $27
Loss in equity method investments 30  30  0  0  0
Provision for uncollectible accounts 55  10  4  27  14
Stock-based compensation costs 70  0  0  0  0
Other decommissioning-related activity (a) (62)  (62)  0  0  0
Energy-related options (b) 65  65  0  0  0
Amortization of regulatory asset related to debt costs 6  0  5  1  0
Amortization of rate stabilization deferral 29  0  0  0  29
Amortization of debt fair value adjustment (22)  (22)  0  0  0
Discrete impacts from EIMA (c)  (126)  0  (126)  0  0
Amortization of debt costs 8  5  2  1  0
Merger integration costs (d) (6)  0  0  0  (6)
Impairment of investments in direct financing leases(e) 14  0  0  0  0
Increase in inventory reserve 13  13  0  0  0
Impairment charges (g) 110  110  0  0  0
Other (17)  (7)  0  0  (3)
               
Total other non-cash operating activities$576 $315 $39 $50 $61
               
Changes in other assets and liabilities:              
Under/over-recovered energy and transmission costs$(24) $0 $(61) $19 $18
Other regulatory assets and liabilities 3  0  (28)  (5)  (82)
Other current assets  (123)  (134)  2  (62)(h)99
Other noncurrent assets and liabilities 277  (34)  304(i)(1)  28
               
Total changes in other assets and liabilities$133 $(168) $217 $(49) $63
               
Non-cash investing and financing activities:             
Consolidated VIE dividend to non-controlling interest$63  63  0  0  0
Indemnification of like-kind exchange position (l) 0  0  174  0  0
               
Total non-cash investing and financing activities$63 $63 $174 $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 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 5 – Regulatory Matters for more information.

(d)       Relates to integration costs to achieve distribution synergies related to the Constellation merger transaction. See Note 5 – Regulatory Matters for more information.

(e)       Relates to an other than temporary decline in the estimated residual value of Exelon's direct financing leases. See Note 7 – Impairment of Long-Lived Assets for more information.

(f)              Relates to the impairment of long-lived assets at Generation. See Note 7 – Impairment of Long-Lived Assets for additional information.

(g)       Relates to the cancellation of uprate projects at Generation. See Note 7 – Impairment of Long-Lived Assets for additional information.

(h)       Relates primarily to prepaid utility taxes.

(i)              Relates primarily to interest payable related to like-kind exchange tax position. See Note 11 – Income Taxes for discussion of the like-kind exchange tax position.

(j)              See Note 6 – Investment in Constellation Energy Nuclear Group, LLC for additional information.

(k)              Relates to the present value of the contract payments for the equity units issued by Exelon. See Note 16 – Common Stock for additional information.

(l)              Relates to the nuclear fuel procurement contract for the purchase of a fixed quantity of uranium, which was delivered to Generation on June 30, 2014. Generation is required to make payments starting June 30, 2016, with the final payment being due no later than June 30, 2018.

(m)       See Note 11 – Income Taxes for discussion of the like-kind exchange tax position.

 

 

  
Supplemental Balance Sheet Disclosures
June 30, 2014Exelon   Generation   ComEd  PECO  BGE
Property, plant and equipment:                
Accumulated depreciation and amortization$ 14,369(a) $7,397(a) $3,325 $2,969 $2,781
Accounts receivable:                
Allowance for uncollectible accounts 293   56   71  124  42
                 
December 31, 2013Exelon   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 $2,411 million.

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

 

  
Accumulated Other Comprehensive Income Net Of Taxes
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.