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Supplemental Financial Information (Tables)
 3 Months Ended
Mar. 31, 2019
Supplemental Financial Information [Abstract]  
Schedule of Other Nonoperating Income, by Component
The following tables provide additional information about the Registrants’ Consolidated Statements of Operations and Comprehensive Income for the three months ended March 31, 2019 and 2018.
 
Three Months Ended March 31, 2019
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Other, Net
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Decommissioning-related activities:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net realized income on NDT funds(a)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regulatory agreement units(b)
$
54

 
$
54

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Non-regulatory agreement units
54

 
54

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Net unrealized gains on NDT funds
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regulatory agreement units(b)
379

 
379

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Non-regulatory agreement units
280

 
280

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Regulatory offset to NDT fund-related activities(c)
(348
)
 
(348
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Total decommissioning-related activities
419

 
419

 
—

 
—

 
—

 
—


—

 
—

 
—

Investment income
12

 
7

 
—

 
1

 
—

 
—

 
—

 
—

 
—

Interest income related to uncertain income tax positions
1

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

AFUDC — Equity
22

 
—

 
5

 
3

 
5

 
9

 
6

 
1

 
2

Non-service net periodic benefit cost
5

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Other
8

 
4

 
3

 
—

 
—

 
3

 
1

 
2

 
1

Other, net
$
467


$
430


$
8


$
4


$
5

 
$
12


$
7


$
3


$
3

 
Three Months Ended March 31, 2018
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Other, Net
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Decommissioning-related activities:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net realized income on NDT funds(a)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regulatory agreement units(b)
$
46

 
$
46

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Non-regulatory agreement units
56

 
56

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Net unrealized losses on NDT funds
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regulatory agreement units(b)
(75
)
 
(75
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Non-regulatory agreement units
(96
)
 
(96
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Regulatory offset to NDT fund-related activities(c)
24

 
24

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Total decommissioning-related activities
(45
)
 
(45
)
 
—

 
—

 
—

 
—


—

 
—

 
—

Investment income
4

 
2

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Interest income related to uncertain income tax positions
2

 
1

 
—

 
—

 
—

 
—

 
—

 
—

 
—

AFUDC — Equity
18

 
—

 
6

 
2

 
4

 
6

 
5

 
1

 
—

Non-service net periodic benefit cost
(10
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Other
3

 
(2
)
 
2

 
—

 
—

 
5

 
3

 
1

 
1

Other, net
$
(28
)

$
(44
)

$
8


$
2


$
4

 
$
11


$
8

 
$
2

 
$
1

_________
(a)
Realized income includes interest, dividends and realized gains and losses on sales of NDT fund investments.
(b)
Net realized and unrealized gains (losses) related to Generation’s NDT funds associated with Regulatory Agreement Units are included in Regulatory liabilities in Exelon’s Consolidated Balance Sheets and Noncurrent payables to affiliates in Generation’s Consolidated Balance Sheets.
(c)
Includes the elimination of decommissioning-related activities 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 2018 Form 10-K for additional information regarding the accounting for nuclear decommissioning.
Schedule Of Taxes Excluding Income And Excise Taxes [Table Text Block]
The following utility taxes are included in revenues and expenses for the three months ended March 31, 2019 and 2018. Generation’s utility tax expense represents gross receipts tax related to its retail operations, and the Utility Registrants' utility tax expense represents municipal and state utility taxes and gross receipts taxes related to their operating revenues. The offsetting collection of utility taxes from customers is recorded in revenues in the Registrants’ Consolidated Statements of Operations and Comprehensive Income.
 
Three Months Ended March 31, 2019
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Utility taxes
$
223


$
26


$
62


$
34


$
27

 
$
74

 
$
69


$
5


$
—


 
Three Months Ended March 31, 2018
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Utility taxes
$
235


$
32


$
61


$
33


$
26

 
$
83

 
$
77


$
6


$
—
Cash Flow Supplemental Disclosures
The following tables provide additional information regarding the Registrants’ Consolidated Statements of Cash Flows for the three months ended March 31, 2019 and 2018.
 
Three Months Ended March 31, 2019
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Depreciation, amortization and accretion
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Property, plant and equipment(a)
$
917

 
$
392

 
$
219

 
$
74

 
$
85

 
$
127

 
$
58

 
$
35

 
$
25

Amortization of regulatory assets(a)
143

 
—

 
32

 
7

 
51

 
53

 
36

 
11

 
6

Amortization of intangible assets, net(a)
15

 
13

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Nuclear fuel(c)
261

 
261

 
—

 
—

 
—

 
—

 
—

 
—

 
—

ARO accretion(d)
124

 
123

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Total depreciation, amortization and accretion
$
1,460


$
789


$
251


$
81


$
136

 
$
180

 
$
94


$
46


$
31

 
Three Months Ended March 31, 2018
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Depreciation, amortization and accretion
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Property, plant and equipment(a)
$
926

 
$
436

 
$
201

 
$
68

 
$
82

 
$
117

 
$
53

 
$
32

 
$
23

Amortization of regulatory assets(a)
152

 
—

 
27

 
7

 
52

 
66

 
43

 
13

 
10

Amortization of intangible assets, net(a)
13

 
12

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Amortization of energy contract assets and liabilities(b)
3

 
3

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Nuclear fuel(c)
287

 
287

 
—

 
—

 
—

 
—

 
—

 
—

 
—

ARO accretion(d)
120

 
120

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Total depreciation, amortization and accretion
$
1,501


$
858


$
228


$
75


$
134

 
$
183

 
$
96


$
45


$
33

_________
(a)
Included in Depreciation and amortization in the Registrants' Consolidated Statements of Operations and Comprehensive Income.
(b)
Included in Operating revenues or Purchased power and fuel expense in the Registrants’ Consolidated Statements of Operations and Comprehensive Income.
(c)
Included in Purchased power and fuel expense in the Registrants’ Consolidated Statements of Operations and Comprehensive Income.
(d)
Included in Operating and maintenance expense in the Registrants’ Consolidated Statements of Operations and Comprehensive Income.
 
Three Months Ended March 31, 2019
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Other non-cash operating activities:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Pension and non-pension postretirement benefit costs
$
106

 
$
31

 
$
24

 
$
2

 
$
15

 
$
23

 
$
6

 
$
4

 
$
4

Loss from equity method investments
6

 
6

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Provision for uncollectible accounts
43

 
—

 
9

 
16

 
8

 
10

 
4

 
4

 
2

Stock-based compensation costs
28

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Other decommissioning-related activity(a)
(202
)
 
(202
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Energy-related options(b)
37

 
37

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Amortization of regulatory asset related to debt costs
3

 
—

 
—

 
—

 
—

 
1

 
—

 
—

 
—

Amortization of rate stabilization deferral
(6
)
 
—

 
—

 
—

 
—

 
(6
)
 
(7
)
 
1

 
—

Amortization of debt fair value adjustment
(4
)
 
(3
)
 
—

 
—

 
—

 
(1
)
 
—

 
—

 
—

Discrete impacts from EIMA and FEJA(c)
28

 
—

 
28

 
—

 
—

 
—

 
—

 
—

 
—

Amortization of debt costs
9

 
3

 
1

 
—

 
—

 
1

 
1

 
—

 
—

Long-term incentive plan
25

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Amortization of operating ROU asset
53

 
34

 
1

 
—

 
8

 
9

 
2

 
2

 
1

Other
1

 
4

 
(7
)
 
(2
)
 
(4
)
 
(2
)
 
(3
)
 
—

 
(2
)
Total other non-cash operating activities
$
127


$
(90
)

$
56


$
16


$
27

 
$
35

 
$
3


$
11


$
5

Non-cash investing and financing activities:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Change in capital expenditures not paid
$
(229
)
 
$
(93
)
 
$
(80
)
 
$
8

 
$
2

 
$
(55
)
 
$
(15
)
 
$
(17
)
 
$
(24
)
Change in PPE related to ARO update
301

 
301

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Dividends on stock compensation
1

 
—

 
—

 
—

 
—

 
—

 
—


—

 
—

 
Three Months Ended March 31, 2018
 
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Other non-cash operating activities:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Pension and non-pension postretirement benefit costs
$
145

 
$
51

 
$
45

 
$
5

 
$
14

 
$
15

 
$
4

 
$
—

 
$
3

Loss from equity method investments
7

 
7

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Provision for uncollectible accounts
64

 
11

 
8

 
17

 
8

 
20

 
6

 
8

 
5

Stock-based compensation costs
29

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Other decommissioning-related activity(a)
(31
)
 
(31
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Energy-related options(b)
(7
)
 
(7
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Amortization of regulatory asset related to debt costs
2

 
—

 
1

 
—

 
—

 
1

 
—

 
—

 
—

Amortization of rate stabilization deferral
7

 
—

 
—

 
—

 
—

 
7

 
1

 
6

 
—

Amortization of debt fair value adjustment
(3
)
 
(3
)
 
—

 
—

 
—

 
—

 
—

 
—

 
—

Discrete impacts from EIMA and FEJA(c)
(4
)
 
—

 
(4
)
 
—

 
—

 
—

 
—

 
—

 
—

Amortization of debt costs
9

 
3

 
1

 
—

 
—

 
1

 
—

 
—

 
—

Provision for excess and obsolete inventory
13

 
12

 
1

 
—

 
—

 
—

 
—

 
—

 
—

Other
9

 
2

 
(6
)
 
(1
)
 
(2
)
 
9

 
(1
)
 
5

 
1

Total other non-cash operating activities
$
240


$
45


$
46


$
21


$
20

 
$
53

 
$
10


$
19


$
9

Non-cash investing and financing activities:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Change in capital expenditures not paid
$
(177
)
 
$
(131
)
 
$
(48
)
 
$
(25
)
 
$
(11
)
 
$
61

 
$
19

 
$
14

 
$
27

Change in PPE related to ARO update
32

 
32

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Dividends on stock compensation
1

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—


_________
(a)
Includes the elimination of decommissioning-related 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 — Asset Retirement Obligations of the Exelon 2018 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 in Operating revenues and expenses.
(c)
Reflects the change in ComEd's distribution and energy efficiency formula rates. See Note 6 — Regulatory Matters for additional information.

The following tables provide a reconciliation of cash, cash equivalents and restricted cash reported within the Registrants’ Consolidated Balance Sheets that sum to the total of the same amounts in their Consolidated Statements of Cash Flows.
March 31, 2019
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Cash and cash equivalents
$
880

 
$
537

 
$
68

 
$
41

 
$
12

 
$
33

 
$
11

 
$
7

 
$
6

Restricted cash
223

 
139

 
17

 
6

 
4

 
39

 
35

 
1

 
3

Restricted cash included in other long-term assets
211

 
—

 
193

 
—

 
—

 
19

 
—

 
—

 
19

Total cash, cash equivalents and restricted cash
$
1,314

 
$
676

 
$
278

 
$
47

 
$
16

 
$
91

 
$
46

 
$
8

 
$
28

December 31, 2018
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Cash and cash equivalents
$
1,349

 
$
750

 
$
135

 
$
130

 
$
7

 
$
124

 
$
16

 
$
23

 
$
7

Restricted cash
247

 
153

 
29

 
5

 
6

 
43

 
37

 
1

 
4

Restricted cash included in other long-term assets
185

 
—

 
166

 
—

 
—

 
19

 
—

 
—

 
19

Total cash, cash equivalents and restricted cash
$
1,781

 
$
903

 
$
330

 
$
135

 
$
13

 
$
186

 
$
53

 
$
24

 
$
30

March 31, 2018
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Cash and cash equivalents
$
787

 
$
610

 
$
70

 
$
21

 
$
22

 
$
43

 
$
15

 
$
7

 
$
10

Restricted cash
209

 
127

 
9

 
5

 
2

 
40

 
33

 
—

 
7

Restricted cash included in other long-term assets
103

 
—

 
83

 
—

 
—

 
20

 
—

 
—

 
20

Total cash, cash equivalents and restricted cash
$
1,099

 
$
737

 
$
162

 
$
26

 
$
24

 
$
103

 
$
48

 
$
7

 
$
37

December 31, 2017
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Cash and cash equivalents
$
898

 
$
416

 
$
76

 
$
271

 
$
17

 
$
30

 
$
5

 
$
2

 
$
2

Restricted cash
207

 
138

 
5

 
4

 
1

 
42

 
35

 
—

 
6

Restricted cash included in other long-term assets
85

 
—

 
63

 
—

 
—

 
23

 
—

 
—

 
23

Total cash, cash equivalents and restricted cash
$
1,190

 
$
554

 
$
144

 
$
275

 
$
18

 
$
95

 
$
40

 
$
2

 
$
31

For additional information on restricted cash see Note 1 — Significant Accounting Policies of the Exelon 2018 Form 10-K. 
Supplemental Balance Sheet Disclosures
The following tables provide additional information about assets and liabilities of the Registrants as of March 31, 2019 and December 31, 2018.
March 31, 2019
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Property, plant and equipment:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Accumulated depreciation and amortization
$
23,695

(a) 
$
12,663

(a)  
$
4,833


$
3,598


$
3,670

 
$
930

 
$
3,392


$
1,354


$
1,154

Accounts receivable:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Allowance for uncollectible accounts
$
340


$
87


$
97


$
72


$
27

 
$
57

 
$
23


$
15


$
19

December 31, 2018
Exelon
 
Generation
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Property, plant and equipment:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Accumulated depreciation and amortization
$
22,902

(b) 
$
12,206

(b) 
$
4,684


$
3,561


$
3,633

 
$
841

 
$
3,354


$
1,329


$
1,137

Accounts receivable:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Allowance for uncollectible accounts
$
319


$
104


$
81


$
61


$
20

 
$
53

 
$
21


$
13


$
19

_________
(a)
Includes accumulated amortization of nuclear fuel in the reactor core of $3,040 million.
(b)
Includes accumulated amortization of nuclear fuel in the reactor core of $2,969 million.
The Utility Registrants are required, under separate legislation and regulations in Illinois, Pennsylvania, Maryland, District of Columbia and New Jersey, to purchase certain receivables from alternative retail electric and, as applicable, natural gas suppliers that participate in the utilities' consolidated billing. ComEd, BGE, Pepco and DPL purchase receivables at a discount to recover primarily uncollectible accounts expense from the suppliers. PECO and ACE purchase receivables at face value and recover uncollectible accounts expense, including those from alternative retail electric and natural gas supplies, through base distribution rates and a rate rider, respectively. Exelon and the Utility Registrants do not record unbilled commodity receivables under their POR programs. Purchased billed receivables are recorded on a net basis in Exelon’s and the Utility Registrant's Consolidated Statements of Operations and Comprehensive Income and are classified in Other accounts receivable, net in their Consolidated Balance Sheets. The following tables provide information about the purchased receivables of those companies as of March 31, 2019 and December 31, 2018.
March 31, 2019
Exelon
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Purchased receivables
$
332

 
$
105

 
$
77

 
$
65

 
$
85

 
$
58

 
$
8

 
$
19

Allowance for uncollectible accounts(a)
(38
)
 
(19
)
 
(6
)
 
(4
)
 
(9
)
 
(5
)
 
(1
)
 
(3
)
Purchased receivables, net
$
294

 
$
86

 
$
71

 
$
61

 
$
76

 
$
53

 
$
7

 
$
16

December 31, 2018
Exelon
 
ComEd
 
PECO
 
BGE
 
PHI
 
Pepco
 
DPL
 
ACE
Purchased receivables
$
313

 
$
94

 
$
74

 
$
61

 
$
84

 
$
57

 
$
8

 
$
19

Allowance for uncollectible accounts(a)
(34
)
 
(17
)
 
(5
)
 
(3
)
 
(9
)
 
(5
)
 
(1
)
 
(3
)
Purchased receivables, net
$
279

 
$
77


$
69

 
$
58

 
$
75

 
$
52

 
$
7

 
$
16

__________
(a)
For ComEd, BGE, Pepco and DPL, reflects the incremental allowance for uncollectible accounts recorded, which is in addition to the purchase discount. For ComEd, the incremental uncollectible accounts expense is recovered through a rate rider. BGE, Pepco and DPL recover actual write-offs which are reflected in the POR discount rate.