Accounts Receivable (All Registrants)

12 Months Ended

Dec. 31, 2016

Receivables [Abstract]

Accounts Receivable (All Registrants)

Accounts Receivable (All Registrants)

Accounts receivable at December 31, 2016 and 2015 included estimated unbilled revenues, representing an estimate for the unbilled amount of energy or services provided to customers, and is net of an allowance for uncollectible accounts as follows:

																		Successor
2016	Exelon			Generation				ComEd			PECO				BGE			PHI				Pepco				DPL				ACE
Unbilled customer revenues	$	1,673		$	910		(a)	$	219		$	140			$	182		$	222			$	123			$	58			$	41
Allowance for uncollectible accounts (b)	(334		)	(91		)		(70		)	(61		)	(c)	(32		)	(80		)	(d)	(29		)	(d)	(24		)	(d)	(27		)	(d)

																		Predecessor
2015	Exelon			Generation				ComEd			PECO				BGE			PHI			Pepco			DPL			ACE
Unbilled customer revenues	$	1,203		$	732		(a)	$	218		$	105			$	148		$	177		$	93		$	45		$	39
Allowance for uncollectible accounts(b)	(284		)	(77		)		(75		)	(83		)	(c)	(49		)	(56		)	(17		)	(17		)	(17		)

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(a) Represents unbilled portion of retail receivables estimated under Exelon’s unbilled critical accounting policy.

(b) Includes the allowance for uncollectible accounts on customer and other accounts receivable.

(c) Excludes the non-current allowance for uncollectible accounts of $23 million and $8 million at December 31, 2016 and 2015, respectively, related to PECO’s current installment plan receivables described below.

(d) At December 31, 2016, as explained in Note 1—Significant Accounting Policies, PHI, Pepco, DPL and ACE estimated the allowance for uncollectible accounts on customer receivables by applying loss rates to the outstanding receivable balance by risk segment. The change in estimate resulted in an overall increase of $30 million, $14 million, $8 million, and $8 million in the allowance for uncollectible accounts with $20 million, $8 million, $4 million, and $8 million deferred as a regulatory asset on PHI's, Pepco's, DPL's and ACE's Consolidated Balance Sheets at December 31, 2016, respectively. This also resulted in a $10 million, $6 million, and $4 million pre-tax charge to provision for uncollectible accounts expense for the year ended December 31, 2016, which is included in Operating and maintenance expense on PHI's, Pepco's, and DPL's Consolidated Statements of Operations and Comprehensive Income, respectively.

PECO Installment Plan Receivables (Exelon and PECO). 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 $9 million and $15 million at December 31, 2016 and 2015, respectively. 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 Accounting Policies. The allowance for uncollectible accounts balance associated with these receivables at December 31, 2016 of $13 million consists of $1 million, $3 million and $9 million for low risk, medium risk and high risk segments, respectively. The allowance for uncollectible accounts balance associated with these receivables at December 31, 2015 of $15 million consists of $1 million, $3 million and $11 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 December 31, 2016 and 2015 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.