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Severance (Tables)
 3 Months Ended
Mar. 31, 2017
Restructuring and Related Activities [Abstract]  
Severance
 
Three Months Ended March 31,
Acquisition, Integration and Financing Costs(a)
2017
 
2016
Exelon(b)
$
9

 
$
102

Generation
9

 
16

ComEd(c)
—

 
(8
)
PECO
1

 
2

BGE
2

 
2

Pepco
1

 
27

DPL(d)
(7
)
 
16

ACE
1

 
13


 
Successor
 
 
Predecessor
Acquisition, Integration and Financing Costs(a)
Three Months Ended  
 March 31, 2017
 
March 24, 2016 to March 31, 2016
 
 
January 1, 2016 to March 23, 2016
PHI(d)
$
(5
)
 
$
56

 
 
$
29

______________
(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.
(c)
For the three months ended March 31, 2016, includes the reversal of previously incurred acquisition, integration and financing costs of $9 million, incurred at ComEd that have been deferred and recorded as a regulatory asset for anticipated recovery. See Note 5—Regulatory Matters for more information.
(d)
For the three months ended March 31, 2017, includes the reversal of previously incurred acquisition, integration and financing costs of $8 million, incurred at DPL that have been deferred and recorded as a regulatory asset for anticipated recovery. See Note 5—Regulatory Matters for more information.

For the three months ended March 31, 2017 and 2016, Exelon, Generation, and ComEd recorded the following severance costs (benefits) associated with these ongoing severance benefits within Operating and maintenance expense in their Consolidated Statements of Operations and Comprehensive Income.
 
 
 
 
 
 
 
Exelon
 
Generation(a)
 
ComEd(a)
Three Months Ended
 
 
 
 
 
March 31, 2017
$
4

 
$
3

 
$
1

March 31, 2016
2

 
2

 
—

_______
(a)
The amounts above for Generation include $1 million for amounts billed by BSC through intercompany allocations for both the three months ended March 31, 2017 and 2016. Amounts billed by BSC to ComEd were immaterial.
For the three months ended March 31, 2017 and 2016, the Registrants recorded the following severance costs related to the cost management program 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
 
ComEd
 
PECO
 
BGE
Three Months Ended
 
 
 
 
 
 
 
 
 
March 31, 2017(a)
$
(1
)
 
$
(1
)
 
$
—

 
$
—

 
$
—

March 31, 2016(b)
$
17

 
$
12

 
$
3

 
$
1

 
$
1


_______
(a)
Amounts billed by BSC through intercompany allocations for the three months ended March 31, 2017 were immaterial.
(b)
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 three months ended March 31, 2016.

For the three months ended March 31, 2017, the PHI merger severance costs were immaterial. For the three months ended March 31, 2016, the Registrants recorded the following severance costs associated with the identified job reductions within Operating and maintenance expense in their Consolidated Statements of Operations and Comprehensive Income, pursuant to the authoritative guidance for ongoing severance plans:
 
 
 
 
 
 
 
 
 
 
 
Successor
 
 
 
 
 
 
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Three Months Ended March 31, 2016
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Severance benefits(a)
$
52

 
$
10

 
$
2

 
$
1

 
$
1

 
$
37

 
$
18

 
$
11

 
$
8

______________
(a)
The amounts above for Generation, ComEd, PECO, BGE, Pepco, DPL and ACE include $9 million, $2 million, $1 million, $1 million, $18 million, $11 million and $8 million, respectively, for amounts billed by BSC and/or PHISCO through intercompany allocations for the three months ended March 31, 2016.
Severance Liability
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, 2016
$
88

 
$
36

 
$
3

 
$
—

 
$
—

 
$
29

 
$
—

 
$
—

 
$
—

Severance charges(a)
3

 
1

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Payments
(10
)
 
(3
)
 
—

 
—

 
—

 
(5
)
 
—

 
—

 
—

Balance at March 31, 2017
$
81

 
$
34

 
$
3

 
$
—

 
$
—

 
$
24

 
$
—

 
$
—

 
$
—

______________
(a)
Includes salary continuance and health and welfare severance benefits.