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Severance (Tables)
 12 Months Ended
Dec. 31, 2018
Dec. 31, 2016
Restructuring and Related Activities [Abstract]    
Severance
For the periods ended December 31, 2018, 2017 and 2016, the Registrants have recognized costs to achieve the PHI merger as follows:
 
For the Year Ended December 31,
Acquisition, Integration and Financing Costs(a)
2018
 
2017
 
2016
Exelon
$
7

 
$
16

 
$
143

Generation
5

 
22

 
37

ComEd(b)
—

 
1

 
(6
)
PECO
1

 
4

 
5

BGE(b)
1

 
4

 
(1
)
Pepco(b)
—

 
(6
)
 
28

DPL(b)
—

 
(7
)
 
20

ACE(b)
—

 
(6
)
 
19


 
Successor
 
 
Predecessor
 
For the Year Ended December 31,
 
March 24, 2016 to December 31, 2016
 
 
January 1, 2016 to
March 23, 2016
Acquisition, Integration and Financing Costs(a)
2018
 
2017
 
 
 
PHI(b)
$
—

 
$
(18
)
 
$
69

 
 
$
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)
For the year ended December 31, 2017, includes deferrals of previously incurred integration costs as regulatory assets of $24 million, $8 million, $8 million, and $8 million at PHI, Pepco, DPL and ACE, respectively. For the year ended December 31, 2016, includes deferrals of previously incurred integration costs as regulatory assets of $8 million, $6 million, $11 million and $4 million at ComEd, BGE, Pepco and DPL, respectively. For the Successor period March 24, 2016 to December 31, 2016, includes deferrals of previously incurred integration costs as regulatory assets of $16 million at PHI. See Note 4 - Regulatory Matters for additional information.
For the year ended December 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:
Severance Benefits
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Severance costs(a)
$
57

 
$
9

 
$
2

 
$
1

 
$
1

 
$
44

 
$
21

 
$
13

 
$
10

(a)
The amounts above for Generation, ComEd, PECO, BGE, Pepco, DPL, and ACE include $8 million, $2 million, $1 million, $1 million, $20 million, $12 million and $10 million, respectively, for amounts billed by BSC and/or PHISCO through intercompany allocations.
Severance Liability
Amounts included in the table below represent the severance liability recorded for employees of each Registrant. Exelon's severance liability includes amounts related to BSC that are billed through intercompany allocations.
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Severance Liability
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Balance at December 31, 2016
$
88

 
$
36

 
$
3

 
$
—

 
$
—

 
$
29

 
$
—

 
$
—

 
$
—

Severance costs(a)
35

 
31

 
2

 
—

 
—

 
3

 
—

 
—

 
—

Payments
(29
)
 
(9
)
 
(2
)
 
—

 
—

 
(12
)
 
—

 
—

 
—

Balance at December 31, 2017
$
94

 
$
58

 
$
3

 
$
—

 
$
—

 
$
20

 
$
—

 
$
—

 
$
—

Severance costs(a)
35

 
9

 
1

 
—

 
1

 
5

 
1

 
—

 
—

Payments
(52
)
 
(20
)
 
(2
)
 
—

 
—

 
(18
)
 
(1
)
 
—

 
—

Balance at December 31, 2018
$
77


$
47


$
2


$
—


$
1


$
7


$
—


$
—


$
—

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