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Severance (Tables) | 12 Months Ended
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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 |
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(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 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
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(a) | Includes salary continuance and health and welfare severance benefits.

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 + Details
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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 + Details
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