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Supplemental Financial Information
 9 Months Ended
Sep. 30, 2024
Supplemental Financial Information [Abstract]  
Supplemental Financial Information Supplemental Financial Information
Supplemental Statement of Operations and Comprehensive Income Information
The following tables provide additional information about items recorded in the Consolidated Statements of Operations and Comprehensive Income.
Operating revenues
Three Months Ended September 30,Nine Months Ended September 30,
2024202320242023
Operating lease income$29 $29 $47 $46 
Variable lease income69 73 189 197 
Taxes other than income taxes
Three Months Ended September 30,Nine Months Ended September 30,
2024202320242023
Gross receipts(a)
$37 $37 $102 $105 
Property76 67 215 188 
Payroll48 39 122 108 
__________
(a)Represent gross receipts taxes related to our retail operations. The offsetting collection of gross receipts taxes from customers is recorded in Operating revenues in the Consolidated Statements of Operations and Comprehensive Income.

Other, net
Three Months Ended September 30,Nine Months Ended September 30,
2024202320242023
Decommissioning-related activities:
Net realized income on NDT funds(a)
Regulatory Agreement Units$203 $126 $460 $575 
Non-Regulatory Agreement Units118 37 233 322 
Net unrealized gain (loss) on NDT funds
Regulatory Agreement Units337 (242)548 (156)
Non-Regulatory Agreement Units190 (123)329 (78)
Regulatory offset to NDT fund-related activities(b)
(433)93 (808)(335)
Total decommissioning-related activities415 (109)762 328 
Non-service net periodic benefit credit(c)
2 14 (4)41 
Net realized and unrealized gains (losses) from equity investments(104)76 (115)490 
Other
12 19 50 60 
Total Other, net$325 $— $693 $919 
__________
(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 and the elimination of income taxes related to all NDT fund activity for the Regulatory Agreement Units.
(c)The non-service credit (cost) components are included in Other, net, in accordance with single employer plan accounting. See Note 15 — Retirement Benefits of our 2023 Form 10-K for additional information.
Supplemental Cash Flow Information
The following tables provide additional information about items recorded within our Consolidated Statements of Cash Flows.
Depreciation, amortization, and accretion
Nine Months Ended September 30,
20242023
Property, plant, and equipment(a)
$850 $791 
Amortization of intangible assets, net(a)
18 17 
Amortization of energy contract assets and liabilities(b)
27 26 
Nuclear fuel(c)
656 573 
ARO accretion(d)
498 433 
Total depreciation, amortization, and accretion$2,049 $1,840 
__________
(a)Included in Depreciation and amortization expense in the Consolidated Statements of Operations and Comprehensive Income.
(b)Included in Operating revenues or Purchased power and fuel expense in the Consolidated Statements of Operations and Comprehensive Income.
(c)Included in Purchased power and fuel expense in the Consolidated Statements of Operations and Comprehensive Income.
(d)Included in Operating and maintenance expense in the Consolidated Statements of Operations and Comprehensive Income.
Other non-cash operating activities
CEG ParentConstellation
Nine Months Ended September 30,Nine Months Ended September 30,
2024202320242023
Other decommissioning-related activity(a)
$(488)$(330)$(488)$(330)
Energy-related options(b)
40 159 40 159 
Asset impairments
6 71 6 71 
(Gain) loss on sale of receivables
43 58 43 58 
Amortization of operating ROU asset57 57 57 57 
Long-term incentive plan31 44 — — 
Pension and OPEB costs
81 36 81 36 
__________
(a)Includes the elimination of decommissioning-related activities 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.
(b)Includes option premiums reclassified to realized at the settlement of the underlying contracts and recorded to results of operations.
The following table provides a reconciliation of cash, restricted cash, and cash equivalents reported within our Consolidated Balance Sheets that sum to the total of the same amounts in the Consolidated Statements of Cash Flows.
September 30, 2024CEG ParentConstellation
Cash and cash equivalents$1,793 $1,793 
Restricted cash and cash equivalents89 77 
Total cash, restricted cash, and cash equivalents$1,882 $1,870 
December 31, 2023
Cash and cash equivalents$368 $366 
Restricted cash and cash equivalents86 74 
Total cash, restricted cash, and cash equivalents$454 $440 
September 30, 2023
Cash and cash equivalents$1,889 $1,888 
Restricted cash and cash equivalents88 59 
Total cash, restricted cash, and cash equivalents$1,977 $1,947 
For additional information on restricted cash, see Note 1 — Basis of Presentation of our 2023 Form 10-K.
Supplemental Balance Sheet Information
The following table provides additional information about items recorded within our Consolidated Balance Sheets.
Accounts payable and accrued expenses
September 30, 2024CEG ParentConstellation
Accounts payable
$1,302 $1,286 
Compensation-related accruals(a)
797 555 
Taxes accrued(b)
219 201 
December 31, 2023
Accounts payable
$1,302 $1,289 
Compensation-related accruals(a)
680 576 
Taxes accrued399 390 
__________
(a)Primarily includes accrued payroll, bonuses and other incentives, vacation, and benefits.
(b)Includes $140 million related to nuclear PTC that was used to offset the current tax liability. See Note 5 — Government Assistance for additional information on the nuclear PTC.