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Severance (Tables)
 9 Months Ended
Sep. 30, 2016
Restructuring and Related Activities [Abstract]  
Activity of severance obligations for the corporate restructuring (excluding obligations recorded in equity)
Amounts included in the table below represent the severance liability recorded for the severance plans above for employees of each Registrant and exclude amounts included at Exelon and billed through intercompany allocations:
 
 
 
 
 
 
 
 
 
 
 
Successor
 
 
 
 
 
 
Severance Liability
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Balance at December 31, 2015
$
35

 
$
23

 
$
3

 
$
—

 
$
1

 
$
—

 
$
—

 
$
—

 
$
—

Severance charges(a)(b)
136

 
63

 
1

 
—

 
—

 
53

 
1

 
1

 
—

Payments
(39
)
 
(7
)
 
(1
)
 
—

 
(1
)
 
(25
)
 
(1
)
 
(1
)
 
—

Balance at September 30, 2016
$
132

 
$
79

 
$
3

 
$
—

 
$
—

 
$
28

 
$
—

 
$
—

 
$
—

______________
(a)
Includes salary continuance and health and welfare severance benefits. Amounts primarily represent benefits provided for the PHI post-merger integration, the Clinton and Quad Cities early plant retirements and the cost management program.
(b)
Represents activity from March 24, 2016 to September 30, 2016 for PHI, Pepco, DPL and ACE.
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
Nine Months Ended September 30, 2016
 
 
 
 
 
 
 
 
 
Severance benefits(a)
$
18

 
$
13

 
$
3

 
$
1

 
$
1


_______
(a)
The amounts above for Generation, ComEd, PECO and BGE include $7 million, $3 million, $1 million and $1 million, respectively, for amounts billed by BSC through intercompany allocations for the nine months ended September 30, 2016.
Restructuring and Related Costs
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
Acquisition, Integration and Financing Costs(a)
2016
 
2015
 
2016
 
2015
Exelon(b)
$
20

 
$
22

 
$
123

 
$
84

Generation
9

 
10

 
29

 
30

ComEd(c)
—

 
3

 
(6
)
 
9

PECO
1

 
1

 
3

 
4

BGE(c)
1

 
2

 
(3
)
 
4

Pepco(c)
3

 
1

 
26

 
3

DPL(c)
2

 
—

 
18

 
2

ACE
2

 
—

 
17

 
1


 
Successor
 
 
Predecessor
 
Successor
 
 
Predecessor
 
Three Months Ended September 30,
 
 
Three Months Ended September 30,
 
March 24 to September 30,
 
 
January 1 to March 23,
 
Nine Months Ended September 30,
Acquisition, Integration and Financing Costs(a)
2016
 
 
2015
 
2016
 
 
2016
 
2015
PHI(c)
$
7

 
 
$
3

 
$
63

 
 
$
29

 
$
16

______________
(a)
The costs incurred are classified primarily within Operating and maintenance expense in the Registrants’ respective Consolidated Statements of Operations and Comprehensive Income, with the exception of the financing costs, which are included within Interest expense. Costs do not include merger commitments discussed above.
(b)
Reflects costs (benefits) recorded at Exelon related to financing, including mark-to-market activity on forward-starting interest rate swaps.
 
 
 
 
 
 
 
 
 
 
 
Successor
 
 
 
 
 
 
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco(b)
 
DPL(c)
 
ACE
Nine Months Ended September 30, 2016
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Severance benefits(a)
$
55

 
$
9

 
$
2

 
$
1

 
$
1

 
$
42

 
$
20

 
$
12

 
$
10

______________
(a)
The amounts above for Generation, ComEd, PECO, BGE, Pepco, DPL and ACE include amounts billed by BSC and/or PHISCO through intercompany allocations of $8 million, $2 million, $1 million, $1 million, $19 million, $11 million and $10 million for the nine months ended September 30, 2016.

For the three and nine months ended September 30, 2016, the Registrants recorded the following severance costs (benefits) related to the early plant retirements within Operating and maintenance expense in their Consolidated Statements of Operations and Comprehensive Income, pursuant to the authoritative guidance for ongoing severance plans:

 
 
 
 
 
Exelon
 
Generation(a)
Three Months Ended
 
 
 
September 30, 2016
$
(2
)
 
$
(2
)
 
 
 
 
Nine Months Ended
 
 
 
September 30, 2016
$
44

 
$
44

 
 
 
 


(a) The amounts above for Generation include $2 million for amounts billed by BSC through intercompany allocations for the nine months ended
September 30, 2016.
 
 
 
 
 
 
 
Successor
 
Exelon
 
Generation(a)
 
ComEd(a)
 
PHI
Three Months Ended
 
 
 
 
 
 
 
September 30, 2016
$
8

 
$
7

 
$
—

 
$
1

September 30, 2015
(3
)
 
(3
)
 
—

 
—

 
 
 
 
 
 
 
 
Nine Months Ended
 
 
 
 
 
 
 
September 30, 2016
$
12

 
$
10

 
$
1

 
$
1

September 30, 2015
18

 
17

 
1

 
—
Schedule of Restructuring Reserve by Type of Cost [Table Text Block]
Amounts included in the table below represent the severance liability recorded for the severance plans above for employees of each Registrant and exclude amounts included at Exelon and billed through intercompany allocations:
 
 
 
 
 
 
 
 
 
 
 
Successor
 
 
 
 
 
 
Severance Liability
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Balance at December 31, 2015
$
35

 
$
23

 
$
3

 
$
—

 
$
1

 
$
—

 
$
—

 
$
—

 
$
—

Severance charges(a)(b)
136

 
63

 
1

 
—

 
—

 
53

 
1

 
1

 
—

Payments
(39
)
 
(7
)
 
(1
)
 
—

 
(1
)
 
(25
)
 
(1
)
 
(1
)
 
—

Balance at September 30, 2016
$
132

 
$
79

 
$
3

 
$
—

 
$
—

 
$
28

 
$
—

 
$
—

 
$
—

______________
(a)
Includes salary continuance and health and welfare severance benefits. Amounts primarily represent benefits provided for the PHI post-merger integration, the Clinton and Quad Cities early plant retirements and the cost management program.
(b)
Represents activity from March 24, 2016 to September 30, 2016 for PHI, Pepco, DPL and ACE.
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
Nine Months Ended September 30, 2016
 
 
 
 
 
 
 
 
 
Severance benefits(a)
$
18

 
$
13

 
$
3

 
$
1

 
$
1


_______
(a)
The amounts above for Generation, ComEd, PECO and BGE include $7 million, $3 million, $1 million and $1 million, respectively, for amounts billed by BSC through intercompany allocations for the nine months ended September 30, 2016.