Upon adoption of revised accounting guidance in January 2018, restricted cash and equivalents are included within the Companies’ Consolidated Statements of Cash Flows, with the change in balance no longer considered a separate investing activity. The guidance required retrospective application which resulted in an adjustment to Dominion Energy’s other cash provided by investing activities for the three months ended March 31, 2017, which had been previously reported as $11 million. There was no impact to Virginia Power or Dominion Energy Gas for the three months ended March 31, 2017. The following table provides a reconciliation of the total cash, restricted cash and equivalents reported within the Companies’ Consolidated Balance Sheets to the corresponding amounts reported within the Companies’ Consolidated Statements of Cash Flows for the three months ended March 31, 2018 and 2017:

	Cash, Restricted Cash and Equivalents at End of Period				Cash, Restricted Cash and Equivalents at Beginning of Period
	March 31, 2018		March 31, 2017		December 31, 2017		December 31, 2016
(millions)
Dominion Energy
Cash and cash equivalents	$	189	$	486	$	120	$	261
Restricted cash and equivalents⁽¹⁾		145		54		65		61
Cash, restricted cash and equivalents shown in the Consolidated Statements of Cash Flows	$	334	$	540	$	185	$	322
Virginia Power
Cash and cash equivalents	$	6	$	289	$	14	$	11
Restricted cash and equivalents⁽¹⁾		10		—		10		—
Cash, restricted cash and equivalents shown in the Consolidated Statements of Cash Flows	$	16	$	289	$	24	$	11
Dominion Energy Gas
Cash and cash equivalents	$	6	$	11	$	4	$	23
Restricted cash and equivalents ⁽¹⁾		23		20		26		20
Cash, restricted cash and equivalents shown in the Consolidated Statements of Cash Flows	$	29	$	31	$	30	$	43

(1)	Restricted cash and equivalent balances are presented within other current assets in the Companies’ Consolidated Balance Sheets.