Supplemental Financial Information (Tables)

6 Months Ended

Jun. 30, 2019

Supplemental Financial Information [Abstract]

Taxes Other Than Income

The following tables provide additional information about material items recorded in the Registrants' Consolidated Statements of Operations and Comprehensive Income.

	Taxes other than income
	Exelon		Generation		ComEd		PECO		BGE		PHI		Pepco		DPL		ACE
Three Months Ended June 30, 2019
Utility taxes(a)	$	209	$	32	$	55	$	30	$	21	$	71	$	67	$	4	$	—
Property	148		68		9		4		37		30		21		8		1
Payroll	61		30		7		4		4		7		2		1		1
Three Months Ended June 30, 2018
Utility taxes(a)	$	218	$	29	$	60	$	30	$	21	$	78	$	73	$	5	$	—
Property	135		65		8		4		34		24		15		8		1
Payroll	65		34		7		4		4		6		2		1		1
Six Months Ended June 30, 2019
Utility taxes(a)	$	432	$	58	$	118	$	63	$	48	$	145	$	136	$	9	$	—
Property	296		138		15		8		75		60		43		16		1
Payroll	127		64		14		7		8		14		3		2		2
Six Months Ended June 30, 2018
Utility taxes(a)	$	452	$	60	$	121	$	63	$	47	$	161	$	151	$	10	$	—
Property	271		134		15		7		69		46		29		16		1
Payroll	133		68		14		8		8		14		3		2		2

_________

(a)

Generation’s utility tax represents gross receipts tax related to its retail operations, and the Utility Registrants' utility taxes 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.

Schedule of Other Nonoperating Income, by Component

	Other, Net
	Exelon			Generation			ComEd		PECO		BGE		PHI		Pepco		DPL		ACE
Three Months Ended June 30, 2019
Decommissioning-related activities:
Net realized income on NDT funds(a)
Regulatory agreement units	$	77		$	77		$	—	$	—	$	—	$	—	$	—	$	—	$	—
Non-regulatory agreement units	230			230			—		—		—		—		—		—		—
Net unrealized (losses) gains on NDT funds
Regulatory agreement units	98			98			—		—		—		—		—		—		—
Non-regulatory agreement units	(98		)	(98		)	—		—		—		—		—		—		—
Regulatory offset to NDT fund-related activities(b)	(141		)	(141		)	—		—		—		—		—		—		—
Decommissioning-related activities	166			166			—		—		—		—		—		—		—
AFUDC — Equity	21			—			4		3		5		9		6		1		2
Non-service net periodic benefit cost	5			—			—		—		—		—		—		—		—
Three Months Ended June 30, 2018
Decommissioning-related activities:
Net realized income on NDT funds(a)
Regulatory agreement units	$	216		$	216		$	—	$	—	$	—	$	—	$	—	$	—	$	—
Non-regulatory agreement units	143			143			—		—		—		—		—		—		—
Net unrealized losses on NDT funds
Regulatory agreement units	(194		)	(194		)	—		—		—		—		—		—		—
Non-regulatory agreement units	(120		)	(120		)	—		—		—		—		—		—		—
Regulatory offset to NDT fund-related activities(b)	(23		)	(23		)	—		—		—		—		—		—		—
Decommissioning-related activities	22			22			—		—		—		—		—		—		—
AFUDC — Equity	13			—			2		—		4		7		6		1		—
Non-service net periodic benefit cost	(11		)	—			—		—		—		—		—		—		—

	Other, Net
	Exelon			Generation			ComEd		PECO		BGE		PHI		Pepco		DPL		ACE
Six Months Ended June 30, 2019
Decommissioning-related activities:
Net realized income on NDT funds(a)
Regulatory agreement units	$	131		$	131		$	—	$	—	$	—	$	—	$	—	$	—	$	—
Non-regulatory agreement units	283			283			—		—		—		—		—		—		—
Net unrealized gains on NDT funds
Regulatory agreement units	476			476			—		—		—		—		—		—		—
Non-regulatory agreement units	182			182			—		—		—		—		—		—		—
Regulatory offset to NDT fund-related activities(b)	(487		)	(487		)	—		—		—		—		—		—		—
Decommissioning-related activities	585			585			—		—		—		—		—		—		—
AFUDC — Equity	43			—			9		6		10		18		12		2		4
Non-service net periodic benefit cost	10			—			—		—		—		—		—		—		—
Six Months Ended June 30, 2018
Decommissioning-related activities:
Net realized income on NDT funds(a)
Regulatory agreement units	$	262		$	262		$	—	$	—	$	—	$	—	$	—	$	—	$	—
Non-regulatory agreement units	199			199			—		—		—		—		—		—		—
Net unrealized losses on NDT funds
Regulatory agreement units	(268		)	(268		)	—		—		—		—		—		—		—
Non-regulatory agreement units	(215		)	(215		)	—		—		—		—		—		—		—
Regulatory offset to NDT fund-related activities(b)	(1		)	(1		)	—		—		—		—		—		—		—
Decommissioning-related activities	(23		)	(23		)	—		—		—		—		—		—		—
AFUDC — Equity	31			—			8		2		8		13		12		1		—
Non-service net periodic benefit cost	(21		)	—			—		—		—		—		—		—		—

_________

(a) Realized income includes interest, dividends and realized gains and losses on sales of NDT fund investments.

(b)

Includes the elimination of decommissioning-related activities for the Regulatory Agreement Units, including the elimination of 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.

Cash Flow Supplemental Disclosures

The following tables provide additional information about material items recorded in the Registrants' Consolidated Statements of Cash Flows.

	Depreciation, amortization and accretion
	Exelon		Generation		ComEd		PECO		BGE		PHI		Pepco		DPL		ACE
Six Months Ended June 30, 2019
Property, plant and equipment(a)	$	1,859	$	789	$	439	$	149	$	173	$	266	$	117	$	71	$	57
Amortization of regulatory assets(a)	266		—		69		15		79		103		69		20		14
Amortization of intangible assets, net(a)	29		25		—		—		—		—		—		—		—
Amortization of energy contract assets and liabilities(b)	5		5		—		—		—		—		—		—		—
Nuclear fuel(c)	513		513		—		—		—		—		—		—		—
ARO accretion(d)	250		248		—		—		—		—		—		—		—
Total depreciation, amortization and accretion	$	2,922	$	1,580	$	508	$	164	$	252	$	369	$	186	$	91	$	71
Six Months Ended June 30, 2018
Property, plant and equipment(a)	$	1,873	$	890	$	406	$	135	$	164	$	236	$	107	$	64	$	47
Amortization of regulatory assets(a)	278		—		53		14		84		127		81		24		22
Amortization of intangible assets, net(a)	28		24		—		—		—		—		—		—		—
Amortization of energy contract assets and liabilities(b)	10		10		—		—		—		—		—		—		—
Nuclear fuel(c)	569		569		—		—		—		—		—		—		—
ARO accretion(d)	242		242		—		—		—		—		—		—		—
Total depreciation, amortization and accretion	$	3,000	$	1,735	$	459	$	149	$	248	$	363	$	188	$	88	$	69

_________

(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.

	Other non-cash operating activities
	Exelon			Generation			ComEd		PECO		BGE		PHI			Pepco			DPL			ACE
Six Months Ended June 30, 2019
Pension and non-pension postretirement benefit costs	$	212		$	62		$	47	$	5	$	29	$	48		$	12		$	8		$	8
Provision for uncollectible accounts	45			12			16		10		4		3			2			1			—
Other decommissioning-related activity(a)	(260		)	(261		)	—		—		—		—			—			—			—
Energy-related options(b)	43			43			—		—		—		—			—			—			—
Amortization of rate stabilization deferral	(10		)	—			—		—		—		(10		)	(8		)	(2		)	—
Discrete impacts from EIMA and FEJA(c)	24			—			24		—		—		—			—			—			—
Long-term incentive plan	35			—			—		—		—		—			—			—			—
Amortization of operating ROU asset	115			78			1		—		15		17			4			5			2
Six Months Ended June 30, 2018
Pension and non-pension postretirement benefit costs	$	290		$	100		$	88	$	10	$	29	$	34		$	8		$	3		$	6
Provision for uncollectible accounts	77			28			18		11		5		15			7			2			5
Other decommissioning-related activity(a)	(61		)	(61		)	—		—		—		—			—			—			—
Energy-related options(b)	(7		)	(7		)	—		—		—		—			—			—			—
Amortization of rate stabilization deferral	13			—			—		—		—		13			10			3			—
Discrete impacts from EIMA and FEJA(c)	14			—			14		—		—		—			—			—			—
Long-term incentive plan	51			—			—		—		—		—			—			—			—

_______

(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.

	Exelon		Generation		ComEd		PECO		BGE		PHI		Pepco		DPL		ACE
June 30, 2019
Cash and cash equivalents	$	735	$	575	$	65	$	20	$	8	$	54	$	18	$	3	$	4
Restricted cash	252		122		77		6		1		37		34		1		2
Restricted cash included in other long-term assets	191		—		174		—		—		17		—		—		17
Total cash, cash equivalents and restricted cash	$	1,178	$	697	$	316	$	26	$	9	$	108	$	52	$	4	$	23
December 31, 2018
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
June 30, 2018
Cash and cash equivalents	$	694	$	420	$	30	$	18	$	7	$	195	$	47	$	141	$	6
Restricted cash	206		130		5		5		1		38		33		—		5
Restricted cash included in other long-term assets	128		—		108		—		—		20		—		—		20
Total cash, cash equivalents and restricted cash	$	1,028	$	550	$	143	$	23	$	8	$	253	$	80	$	141	$	31
December 31, 2017
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 material items recorded in the Registrants' Consolidated Balance Sheets.

	Unbilled customer revenues
	Exelon		Generation		ComEd		PECO		BGE		PHI		Pepco		DPL		ACE
June 30, 2019	$	1,352	$	703	$	218	$	121	$	115	$	195	$	107	$	47	$	41
December 31, 2018	1,656		965		223		114		168		186		97		59		30

	Accrued expenses
	Exelon		Generation		ComEd		PECO		BGE		PHI		Pepco		DPL		ACE
June 30, 2019
Compensation-related accruals(a)	$	767	$	292	$	117	$	52	$	41	$	72	$	23	$	15	$	10
Taxes accrued	446		304		65		14		21		75		54		13		9
Interest accrued	340		76		109		33		40		50		24		8		13
December 31, 2018
Compensation-related accruals(a)	$	1,191	$	479	$	187	$	49	$	68	$	99	$	29	$	19	$	12
Taxes accrued	412		226		71		28		46		74		58		4		5
Interest accrued	334		77		105		33		39		50		25		8		12

_________

(a)

Primarily includes accrued payroll, bonuses and other incentives, vacation and benefits.