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Supplemental Financial Information (All Registrants) | 12 Months Ended
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Dec. 31, 2018
Supplemental Financial Information [Abstract] |
Supplemental Financial Information (All Registrants) | Supplemental Financial Information (All Registrants) Supplemental Statement of Operations Information The following tables provide additional information about the Registrants’ Consolidated Statements of Operations and Comprehensive Income for the years ended December 31, 2018, 2017 and 2016.
| For the year ended December 31, 2018
|  |  |  |  |  |  |  |  |  |  | Successor |  |  |  |  |  |
| Exelon |  | Generation |  | ComEd |  | PECO |  | BGE |  | PHI |  | Pepco |  | DPL |  | ACE
Taxes other than income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Utility(a) | $ | 919 |  |  | $ | 114 |  |  | $ | 243 |  |  | $ | 131 |  |  | $ | 94 |  |  | $ | 337 |  |  | $ | 316 |  |  | $ | 21 |  |  | $ | — |
Property | 557 |  |  | 273 |  |  | 30 |  |  | 15 |  |  | 143 |  |  | 94 |  |  | 58 |  |  | 32 |  |  | 3 |
Payroll | 247 |  |  | 130 |  |  | 27 |  |  | 16 |  |  | 17 |  |  | 24 |  |  | 5 |  |  | 3 |  |  | 2 |
Other | 60 |  |  | 39 |  |  | 11 |  |  | 1 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total taxes other than income | $ | 1,783 |  |  | $ | 556 |  |  | $ | 311 |  |  | $ | 163 |  |  | $ | 254 |  |  | $ | 455 |  |  | $ | 379 |  |  | $ | 56 |  |  | $ | 5 |
| For the year ended December 31, 2017
|  |  |  |  |  |  |  |  |  |  | Successor |  |  |  |  |  |
| Exelon |  | Generation |  | ComEd |  | PECO |  | BGE |  | PHI |  | Pepco |  | DPL |  | ACE
Taxes other than income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Utility(a) | $ | 898 |  |  | $ | 126 |  |  | $ | 240 |  |  | $ | 125 |  |  | $ | 89 |  |  | $ | 318 |  |  | $ | 300 |  |  | $ | 18 |  |  | $ | — |
Property | 545 |  |  | 269 |  |  | 28 |  |  | 14 |  |  | 132 |  |  | 101 |  |  | 62 |  |  | 32 |  |  | 3 |
Payroll | 230 |  |  | 121 |  |  | 26 |  |  | 15 |  |  | 15 |  |  | 26 |  |  | 6 |  |  | 4 |  |  | 2 |
Other | 58 |  |  | 39 |  |  | 2 |  |  | — |  |  | 4 |  |  | 7 |  |  | 3 |  |  | 3 |  |  | 1 |
Total taxes other than income | $ | 1,731 |  |  | $ | 555 |  |  | $ | 296 |  |  | $ | 154 |  |  | $ | 240 |  |  | $ | 452 |  |  | $ | 371 |  |  | $ | 57 |  |  | $ | 6 |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Successor |  | Predecessor
| For the year ended December 31, 2016 |  | March 24, 2016 to December 31, 2016 |  | January 1, 2016 to March 23, 2016
| Exelon |  | Generation |  | ComEd |  | PECO |  | BGE |  | Pepco |  | DPL |  | ACE |  | PHI |  | PHI
Taxes other than income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Utility(a) | $ | 753 |  |  | $ | 122 |  |  | $ | 242 |  |  | $ | 136 |  |  | $ | 85 |  |  | $ | 312 |  |  | $ | 18 |  |  | $ | — |  |  | $ | 253 |  |  | $ | 78 |
Property | 483 |  |  | 246 |  |  | 27 |  |  | 13 |  |  | 123 |  |  | 53 |  |  | 31 |  |  | 3 |  |  | 73 |  |  | 18 |
Payroll | 226 |  |  | 117 |  |  | 28 |  |  | 15 |  |  | 17 |  |  | 8 |  |  | 5 |  |  | 3 |  |  | 23 |  |  | 8 |
Other | 114 |  |  | 21 |  |  | (4 | ) |  | — |  |  | 4 |  |  | 4 |  |  | 1 |  |  | 1 |  |  | 5 |  |  | 1 |
Total taxes other than income | $ | 1,576 |  |  | $ | 506 |  |  | $ | 293 |  |  | $ | 164 |  |  | $ | 229 |  |  | $ | 377 |  |  | $ | 55 |  |  | $ | 7 |  |  | $ | 354 |  |  | $ | 105 |
__________
(a) | Generation’s utility tax represents gross receipts tax related to its retail operations and ComEd’s, PECO’s, BGE’s, Pepco's, DPL's and ACE's utility taxes represent 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.
| For the year ended December 31, 2018
|  |  |  |  |  |  |  |  |  |  | Successor |  |  |  |  |  |
| Exelon |  | Generation |  | ComEd |  | PECO |  | BGE |  | PHI |  | Pepco |  | DPL |  | ACE
Other, Net |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Decommissioning-related activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net realized income on NDT funds(a) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Regulatory agreement units | $ | 506 |  |  | $ | 506 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Non-regulatory agreement units | 302 |  |  | 302 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Net unrealized losses on NDT funds |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Regulatory agreement units | (715 | ) |  | (715 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Non-regulatory agreement units | (483 | ) |  | (483 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Net unrealized losses on pledged assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Zion Station decommissioning | (8 | ) |  | (8 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Regulatory offset to NDT fund-related activities(b) | 171 |  |  | 171 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total decommissioning-related activities | (227 | ) |  | (227 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Investment income | 43 |  |  | 32 |  |  | — |  |  | 1 |  |  | 1 |  |  | 4 |  |  | 2 |  |  | 1 |  |  | — |
Interest income related to uncertain income tax positions | 5 |  |  | 1 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
AFUDC—Equity | 69 |  |  | — |  |  | 19 |  |  | 7 |  |  | 18 |  |  | 25 |  |  | 22 |  |  | 2 |  |  | 1 |
Non-service net periodic benefit cost | (47 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other | 45 |  |  | 16 |  |  | 14 |  |  | — |  |  | — |  |  | 14 |  |  | 7 |  |  | 7 |  |  | 1 |
Other, net | $ | (112 | ) |  | $ | (178 | ) |  | $ | 33 |  |  | $ | 8 |  |  | $ | 19 |  |  | $ | 43 |  |  | $ | 31 |  |  | $ | 10 |  |  | $ | 2 |
| For the year ended December 31, 2017
|  |  |  |  |  |  |  |  |  |  | Successor |  |  |  |  |  |
| Exelon |  | Generation |  | ComEd |  | PECO |  | BGE |  | PHI |  | Pepco |  | DPL |  | ACE
Other, Net |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Decommissioning-related activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net realized income on NDT funds(a) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Regulatory agreement units | $ | 488 |  |  | $ | 488 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Non-regulatory agreement units | 209 |  |  | 209 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Net unrealized gains on NDT funds |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Regulatory agreement units | 455 |  |  | 455 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Non-regulatory agreement units | 521 |  |  | 521 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Net unrealized losses on pledged assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Zion Station decommissioning | (10 | ) |  | (10 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Regulatory offset to NDT fund-related activities(b) | (724 | ) |  | (724 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total decommissioning-related activities | 939 |  |  | 939 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Investment income | 8 |  |  | 6 |  |  | — |  |  | — |  |  | — |  |  | 2 |  |  | 1 |  |  | — |  |  | — |
Interest income (expense) related to uncertain income tax positions | 3 |  |  | (1 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Benefit related to uncertain income tax positions(c) | 2 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
AFUDC—Equity | 73 |  |  | — |  |  | 12 |  |  | 9 |  |  | 16 |  |  | 36 |  |  | 23 |  |  | 7 |  |  | 6 |
Non-service net periodic benefit cost | (109 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other | 31 |  |  | 4 |  |  | 10 |  |  | — |  |  | — |  |  | 16 |  |  | 8 |  |  | 7 |  |  | 1 |
Other, net | $ | 947 |  |  | $ | 948 |  |  | $ | 22 |  |  | $ | 9 |  |  | $ | 16 |  |  | $ | 54 |  |  | $ | 32 |  |  | $ | 14 |  |  | $ | 7 |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Successor |  |  | Predecessor
| For the year ended December 31, 2016 |  | March 24, 2016 to December 31, 2016 |  |  | January 1, 2016 to March 23, 2016
| Exelon |  | Generation |  | ComEd |  | PECO |  | BGE |  | Pepco |  | DPL |  | ACE |  | PHI |  |  | PHI
Other, Net |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Decommissioning-related activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net realized income on NDT funds(a) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Regulatory agreement units | $ | 237 |  |  | $ | 237 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  |  | $ | — |
Non-regulatory agreement units | 126 |  |  | 126 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |  | — |
Net unrealized gains on NDT funds |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Regulatory agreement units | 216 |  |  | 216 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |  | — |
Non-regulatory agreement units | 194 |  |  | 194 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |  | — |
Net unrealized losses on pledged assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Zion Station decommissioning | (1 | ) |  | (1 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |  | — |
Regulatory offset to NDT fund-related activities(b) | (372 | ) |  | (372 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |  | — |
Total decommissioning-related activities | 400 |  |  | 400 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |  | — |
Investment income (loss) | 17 |  |  | 8 |  |  | — |  |  | (1 | ) |  | 2 |  |  | 1 |  |  | — |  |  | 1 |  |  | 1 |  |  |  | — |
Long-term lease income | 4 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |  | — |
Interest income (expense) related to uncertain income tax positions | 13 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | — |  |  | (1 | ) |  |  | — |
Penalty related to uncertain income tax positions(c) | (106 | ) |  | — |  |  | (86 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |  | — |
AFUDC—Equity | 64 |  |  | — |  |  | 14 |  |  | 8 |  |  | 19 |  |  | 19 |  |  | 5 |  |  | 6 |  |  | 23 |  |  |  | 7 |
Non-service net periodic benefit cost | (116 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |  | — |
Loss on debt extinguishment | (3 | ) |  | (2 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |  | — |
Other | 24 |  |  | (5 | ) |  | 7 |  |  | 1 |  |  | — |  |  | 15 |  |  | 8 |  |  | 2 |  |  | 21 |  |  |  | (11 | )
Other, net | $ | 297 |  |  | $ | 401 |  |  | $ | (65 | ) |  | $ | 8 |  |  | $ | 21 |  |  | $ | 36 |  |  | $ | 13 |  |  | $ | 9 |  |  | $ | 44 |  |  |  | $ | (4 | )
__________
(a) | Includes investment income and realized gains and losses on sales of investments within the NDT funds.
(b) | 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 these units. See Note 15 — Asset Retirement Obligations for additional information regarding the accounting for nuclear decommissioning.
(c) | See Note 14—Income Taxes for additional information on the penalty related to the Tax Court’s decision on Exelon’s like-kind exchange tax position.
Supplemental Cash Flow Information The following tables provide additional information regarding the Registrants’ Consolidated Statements of Cash Flows for the years ended December 31, 2018, 2017 and 2016.
| For the year ended December 31, 2018
|  |  |  |  |  |  |  |  |  |  | Successor |  |  |  |  |  |
| Exelon |  | Generation |  | ComEd |  | PECO |  | BGE |  | PHI |  | Pepco |  | DPL |  | ACE
Depreciation, amortization and accretion |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment | $ | 3,740 |  |  | $ | 1,748 |  |  | $ | 820 |  |  | $ | 274 |  |  | $ | 335 |  |  | $ | 480 |  |  | $ | 218 |  |  | $ | 131 |  |  | $ | 94 |
Regulatory assets | 555 |  |  | — |  |  | 120 |  |  | 27 |  |  | 148 |  |  | 260 |  |  | 167 |  |  | 51 |  |  | 42 |
Amortization of intangible assets, net | 58 |  |  | 49 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Amortization of energy contract assets and liabilities(a) | 14 |  |  | 14 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Nuclear fuel(b) | 1,115 |  |  | 1,115 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
ARO accretion(c) | 489 |  |  | 489 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total depreciation, amortization and accretion | $ | 5,971 |  |  | $ | 3,415 |  |  | $ | 940 |  |  | $ | 301 |  |  | $ | 483 |  |  | $ | 740 |  |  | $ | 385 |  |  | $ | 182 |  |  | $ | 136 |
| For the year ended December 31, 2017
|  |  |  |  |  |  |  |  |  |  | Successor |  |  |  |  |  |
| Exelon |  | Generation |  | ComEd |  | PECO |  | BGE |  | PHI |  | Pepco |  | DPL |  | ACE
Depreciation, amortization and accretion |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment | $ | 3,293 |  |  | $ | 1,409 |  |  | $ | 777 |  |  | $ | 261 |  |  | $ | 312 |  |  | $ | 457 |  |  | $ | 203 |  |  | $ | 124 |  |  | $ | 89 |
Regulatory assets | 478 |  |  | — |  |  | 73 |  |  | 25 |  |  | 161 |  |  | 218 |  |  | 118 |  |  | 43 |  |  | 57 |
Amortization of intangible assets, net | 57 |  |  | 48 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Amortization of energy contract assets and liabilities(a) | 35 |  |  | 35 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Nuclear fuel(b) | 1,096 |  |  | 1,096 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
ARO accretion(c) | 468 |  |  | 468 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total depreciation, amortization and accretion | $ | 5,427 |  |  | $ | 3,056 |  |  | $ | 850 |  |  | $ | 286 |  |  | $ | 473 |  |  | $ | 675 |  |  | $ | 321 |  |  | $ | 167 |  |  | $ | 146 |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Successor |  |  | Predecessor
| For the year ended December 31, 2016 |  | March 24, 2016 to December 31, 2016 |  |  | January 1, 2016 to March 23, 2016
| Exelon |  | Generation |  | ComEd |  | PECO |  | BGE |  | Pepco |  | DPL |  | ACE |  | PHI |  |  | PHI
Depreciation, amortization and accretion |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment | $ | 3,477 |  |  | $ | 1,835 |  |  | $ | 708 |  |  | $ | 244 |  |  | $ | 299 |  |  | $ | 175 |  |  | $ | 110 |  |  | $ | 82 |  |  | $ | 325 |  |  |  | $ | 94 |
Regulatory assets | 407 |  |  | — |  |  | 67 |  |  | 26 |  |  | 124 |  |  | 120 |  |  | 47 |  |  | 83 |  |  | 190 |  |  |  | 58 |
Amortization of intangible assets, net | 52 |  |  | 44 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |  | — |
Amortization of energy contract assets and liabilities(a) | 35 |  |  | 35 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |  | — |
Nuclear fuel(b) | 1,159 |  |  | 1,159 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |  | — |
ARO accretion(c) | 446 |  |  | 446 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |  | — |
Total depreciation, amortization and accretion | $ | 5,576 |  |  | $ | 3,519 |  |  | $ | 775 |  |  | $ | 270 |  |  | $ | 423 |  |  | $ | 295 |  |  | $ | 157 |  |  | $ | 165 |  |  | $ | 515 |  |  |  | $ | 152 |
__________
(a) | Included in Operating revenues or Purchased power and fuel in the Registrants’ Consolidated Statements of Operations and Comprehensive Income.
(b) | Included in Purchased power and fuel expense in the Registrants’ Consolidated Statements of Operations and Comprehensive Income.
(c) | Included in Operating and maintenance expense in the Registrants’ Consolidated Statements of Operations and Comprehensive Income.
| For the year ended December 31, 2018
|  |  |  |  |  |  |  |  |  |  | Successor |  |  |  |  |  |
| Exelon |  | Generation |  | ComEd |  | PECO |  | BGE |  | PHI |  | Pepco |  | DPL |  | ACE
Cash paid (refunded) during the year: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest (net of amount capitalized) | $ | 1,421 |  |  | $ | 369 |  |  | $ | 332 |  |  | $ | 125 |  |  | $ | 94 |  |  | $ | 250 |  |  | $ | 123 |  |  | $ | 56 |  |  | $ | 61 |
Income taxes (net of refunds) | 95 |  |  | 746 |  |  | (153 | ) |  | (2 | ) |  | 14 |  |  | (32 | ) |  | 41 |  |  | (6 | ) |  | (12 | )
Other non-cash operating activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pension and non-pension postretirement benefit costs | $ | 583 |  |  | $ | 204 |  |  | $ | 177 |  |  | $ | 18 |  |  | $ | 59 |  |  | $ | 67 |  |  | $ | 15 |  |  | $ | 6 |  |  | $ | 12 |
Loss (gain) from equity method investments | 28 |  |  | 30 |  |  | — |  |  | — |  |  | — |  |  | (1 | ) |  | — |  |  | — |  |  | — |
Provision for uncollectible accounts | 159 |  |  | 48 |  |  | 40 |  |  | 33 |  |  | 10 |  |  | 28 |  |  | 11 |  |  | 6 |  |  | 11 |
Provision for excess and obsolete inventory | 24 |  |  | 20 |  |  | 3 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Stock-based compensation costs | 75 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other decommissioning-related activity(a) | (2 | ) |  | (2 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Energy-related options(b) | 10 |  |  | 10 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Amortization of regulatory asset related to debt costs | 8 |  |  | — |  |  | 3 |  |  | 1 |  |  | — |  |  | 4 |  |  | 2 |  |  | 1 |  |  | 1 |
Amortization of rate stabilization deferral | 14 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 14 |  |  | 14 |  |  | — |  |  | — |
Amortization of debt fair value adjustment | (15 | ) |  | (12 | ) |  | — |  |  | — |  |  | — |  |  | (3 | ) |  | — |  |  | — |  |  | — |
Merger-related commitments(c) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 5 |  |  | — |  |  | 5 |  |  | — |
Severance costs | 35 |  |  | 9 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Asset retirement costs | 20 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 20 |  |  | 22 |  |  | (1 | ) |  | (1 | )
Amortization of debt costs | 36 |  |  | 14 |  |  | 5 |  |  | 2 |  |  | 1 |  |  | 3 |  |  | 2 |  |  | — |  |  | 1 |
Discrete impacts from EIMA and FEJA(d) | 28 |  |  | — |  |  | 28 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Long-term incentive plan | 140 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other | (19 | ) |  | (23 | ) |  | (14 | ) |  | (3 | ) |  | (12 | ) |  | 6 |  |  | (6 | ) |  | 7 |  |  | — |
Total other non-cash operating activities | $ | 1,124 |  |  | $ | 298 |  |  | $ | 242 |  |  | $ | 51 |  |  | $ | 58 |  |  | $ | 143 |  |  | $ | 60 |  |  | $ | 24 |  |  | $ | 24 |
Non-cash investing and financing activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Change in capital expenditures not paid | $ | (69 | ) |  | $ | (199 | ) |  | $ | 11 |  |  | $ | (12 | ) |  | $ | 50 |  |  | $ | 93 |  |  | $ | 20 |  |  | $ | 22 |  |  | $ | 46 |
Change in PPE related to ARO update | (107 | ) |  | (130 | ) |  | 7 |  |  | — |  |  | 1 |  |  | 15 |  |  | 12 |  |  | 2 |  |  | 1 |
Dividends on stock compensation | 6 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Acquisition of land | 3 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 3 |  |  | — |  |  | — |  |  | 3 |
__________
(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. See Note 15 — Asset Retirement Obligations 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 to results of operations.
(c) | See Note 5 - Mergers, Acquisitions and Dispositions for additional information.
(d) | Reflects the change in ComEd's distribution and energy efficiency formula rates. See Note 4 — Regulatory Matters for additional information.
| For the year ended December 31, 2017
|  |  |  |  |  |  |  |  |  |  | Successor |  |  |  |  |  |
| Exelon |  | Generation |  | ComEd |  | PECO |  | BGE |  | PHI |  | Pepco |  | DPL |  | ACE
Cash paid (refunded) during the year: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest (net of amount capitalized) | $ | 2,430 |  |  | $ | 391 |  |  | $ | 307 |  |  | $ | 103 |  |  | $ | 96 |  |  | $ | 236 |  |  | $ | 114 |  |  | $ | 49 |  |  | $ | 59 |
Income taxes (net of refunds) | 540 |  |  | 337 |  |  | 83 |  |  | 47 |  |  | (2 | ) |  | (144 | ) |  | (104 | ) |  | (49 | ) |  | (2 | )
Other non-cash operating activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pension and non-pension postretirement benefit costs | $ | 643 |  |  | $ | 227 |  |  | $ | 176 |  |  | $ | 29 |  |  | $ | 62 |  |  | $ | 94 |  |  | $ | 25 |  |  | $ | 13 |  |  | $ | 13 |
Loss (gain) from equity method investments | 32 |  |  | 33 |  |  | — |  |  | — |  |  | — |  |  | (1 | ) |  | — |  |  | — |  |  | — |
Provision for uncollectible accounts | 125 |  |  | 38 |  |  | 34 |  |  | 26 |  |  | 8 |  |  | 19 |  |  | 8 |  |  | 3 |  |  | 8 |
Provision for excess and obsolete inventory | 56 |  |  | 51 |  |  | 3 |  |  | — |  |  | — |  |  | 2 |  |  | 1 |  |  | 1 |  |  | — |
Stock-based compensation costs | 88 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other decommissioning-related activity(a) | (313 | ) |  | (313 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Energy-related options(b) | 7 |  |  | 7 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Amortization of regulatory asset related to debt costs | 9 |  |  | — |  |  | 4 |  |  | 1 |  |  | — |  |  | 4 |  |  | 2 |  |  | 1 |  |  | 1 |
Amortization of rate stabilization deferral | (10 | ) |  | — |  |  | — |  |  | — |  |  | 7 |  |  | (17 | ) |  | (17 | ) |  | — |  |  | — |
Amortization of debt fair value adjustment | (18 | ) |  | (12 | ) |  | — |  |  | — |  |  | — |  |  | (6 | ) |  | — |  |  | — |  |  | — |
Merger-related commitments(c) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (8 | ) |  | (6 | ) |  | (2 | ) |  | — |
Severance costs | 35 |  |  | 31 |  |  | — |  |  | — |  |  | — |  |  | 3 |  |  | — |  |  | — |  |  | — |
Amortization of debt costs | 64 |  |  | 37 |  |  | 5 |  |  | 2 |  |  | 2 |  |  | 4 |  |  | 2 |  |  | — |  |  | 1 |
Discrete impacts from EIMA and FEJA(d) | (52 | ) |  | — |  |  | (52 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Vacation accrual adjustment(e) | (68 | ) |  | (35 | ) |  | (12 | ) |  | — |  |  | — |  |  | (8 | ) |  | (8 | ) |  | — |  |  | — |
Long-term incentive plan | 109 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Change in environmental liabilities | 44 |  |  | 44 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other | (30 | ) |  | 4 |  |  | 6 |  |  | (4 | ) |  | (14 | ) |  | (28 | ) |  | (13 | ) |  | (7 | ) |  | (6 | )
Total other non-cash operating activities | $ | 721 |  |  | $ | 112 |  |  | $ | 164 |  |  | $ | 54 |  |  | $ | 65 |  |  | $ | 58 |  |  | $ | (6 | ) |  | $ | 9 |  |  | $ | 17 |
Non-cash investing and financing activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Change in capital expenditures not paid | $ | 42 |  |  | $ | 73 |  |  | $ | (61 | ) |  | $ | 22 |  |  | $ | 23 |  |  | $ | (12 | ) |  | $ | 5 |  |  | $ | 4 |  |  | $ | (13 | )
Change in PPE related to ARO update | 29 |  |  | 29 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Non-cash financing of capital projects | 16 |  |  | 16 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Indemnification of like-kind exchange position(f) | — |  |  | — |  |  | 21 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Dividends on stock compensation | 7 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Dissolution of financing trust due to long-term debt retirement | 8 |  |  | — |  |  | — |  |  | — |  |  | 8 |  |  | — |  |  | — |  |  | — |  |  | — |
Fair value adjustment of long-term debt due to retirement | (5 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Fair value of pension and OPEB obligation transferred in connection with FitzPatrick | — |  |  | 33 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
__________
(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. See Note 15 — Asset Retirement Obligations 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 to results of operations.
(c) | See Note 5 - Mergers, Acquisitions and Dispositions for additional information.
(d) | Reflects the change in ComEd's distribution and energy efficiency formula rates . See Note 4 — Regulatory Matters for additional information.
(e) | On December 1, 2017, Exelon adopted a single, standard vacation accrual policy for all non-represented, non-craft (represented and craft policies remained unchanged) employees effective January 1, 2018. To reflect the new policy, Exelon recorded a one-time, $68 million pre-tax credit to expense to reverse 2018 vacation cost originally accrued throughout 2017 that will now be accrued ratably over the year in 2018.
(f) | See Note 14 — Income Taxes for additional information on the like-kind exchange tax position.
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Successor |  |  | Predecessor
| For the year ended December 31, 2016 |  | March 24, 2016 to December 31, 2016 |  |  | January 1, 2016 to March 23, 2016
| Exelon |  | Generation |  | ComEd |  | PECO |  | BGE |  | Pepco |  | DPL |  | ACE |  | PHI |  |  | PHI
Cash paid (refunded) during the year: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest (net of amount capitalized) | $ | 1,340 |  |  | $ | 339 |  |  | $ | 298 |  |  | $ | 104 |  |  | $ | 92 |  |  | $ | 118 |  |  | $ | 47 |  |  | $ | 62 |  |  | $ | 209 |  |  |  | $ | 43 |
Income taxes (net of refunds) | (441 | ) |  | 435 |  |  | (444 | ) |  | 64 |  |  | 31 |  |  | 216 |  |  | 115 |  |  | 200 |  |  | 258 |  |  |  | 11 |
Other non-cash operating activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pension and non-pension postretirement benefit costs | $ | 619 |  |  | $ | 218 |  |  | $ | 166 |  |  | $ | 33 |  |  | $ | 67 |  |  | $ | 31 |  |  | $ | 18 |  |  | $ | 15 |  |  | $ | 86 |  |  |  | $ | 23 |
Loss from equity method investments | 24 |  |  | 25 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |  | — |
Provision for uncollectible accounts | 155 |  |  | 19 |  |  | 41 |  |  | 30 |  |  | 1 |  |  | 29 |  |  | 23 |  |  | 32 |  |  | 65 |  |  |  | 16 |
Stock-based compensation costs | 111 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |  | 3 |
Other decommissioning-related activity(a) | (384 | ) |  | (384 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |  | — |
Energy-related options(b) | (11 | ) |  | (11 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |  | — |
Amortization of regulatory asset related to debt costs | 9 |  |  | — |  |  | 4 |  |  | 1 |  |  | — |  |  | 2 |  |  | 1 |  |  | 1 |  |  | 3 |  |  |  | 1 |
Amortization of rate stabilization deferral | 76 |  |  | — |  |  | — |  |  | — |  |  | 81 |  |  | (12 | ) |  | 2 |  |  | — |  |  | (5 | ) |  |  | 5 |
Amortization of debt fair value adjustment | (11 | ) |  | (11 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |  | — |
Merger-related commitments(c)(d) | 558 |  |  | 53 |  |  | — |  |  | — |  |  | — |  |  | 125 |  |  | 82 |  |  | 110 |  |  | 317 |  |  |  | — |
Severance costs | 99 |  |  | 22 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 56 |  |  |  | — |
Discrete impacts from EIMA(e) | 8 |  |  | — |  |  | 8 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |  | — |
Amortization of debt costs | 35 |  |  | 17 |  |  | 4 |  |  | 3 |  |  | 1 |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  |  | — |
Provision for excess and obsolete inventory | 12 |  |  | 6 |  |  | 4 |  |  | — |  |  | — |  |  | 3 |  |  | 1 |  |  | 1 |  |  | 1 |  |  |  | 1 |
Lower of cost or market inventory adjustment | 37 |  |  | 36 |  |  | — |  |  | 1 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |  | — |
Baltimore City Conduit Lease Settlement | (28 | ) |  | — |  |  | — |  |  | — |  |  | (28 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  |  | — |
Cash Working Capital Order | (13 | ) |  | — |  |  | — |  |  | — |  |  | (13 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  |  | — |
Asset retirement costs | 2 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | 2 |  |  | 2 |  |  |  | — |
Long-term incentive plan | 70 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |  | — |
Other | (35 | ) |  | 25 |  |  | (12 | ) |  | (3 | ) |  | (21 | ) |  | (3 | ) |  | (14 | ) |  | (6 | ) |  | (11 | ) |  |  | (3 | )
Total other non-cash operating activities | $ | 1,333 |  |  | $ | 15 |  |  | $ | 215 |  |  | $ | 65 |  |  | $ | 88 |  |  | $ | 175 |  |  | $ | 114 |  |  | $ | 155 |  |  | $ | 515 |  |  |  | $ | 46 |
Non-cash investing and financing activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Change in capital expenditures not paid | $ | (128 | ) |  | $ | 50 |  |  | $ | (91 | ) |  | $ | (11 | ) |  | $ | (86 | ) |  | $ | 27 |  |  | $ | (12 | ) |  | $ | 11 |  |  | $ | 21 |  |  |  | $ | 11 |
Change in PPE related to ARO update | 191 |  |  | 191 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |  | — |
Indemnification of like-kind exchange position(g) | — |  |  | — |  |  | 158 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |  | — |
Dividends on stock compensation | 6 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |  | — |
Non-cash financing of capital projects | 95 |  |  | 95 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |  | — |
Sale of Upstream assets(c) | 37 |  |  | 37 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |  | — |
Pending FitzPatrick Acquisition(h) | (54 | ) |  | (54 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |  | — |
Fair value of net assets contributed to Generation in connection with the PHI merger, net of cash | — |  |  | 119 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |  | — |
Fair value of net assets distributed to Exelon in connection with the PHI Merger, net of cash(c)(f) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 127 |  |  |  | — |
Fair value of pension obligation transferred in connection with the PHI Merger, net of cash(c)(f) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 53 |  |  |  | — |
Assumption of member purchase liability | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 29 |  |  |  | — |
Assumption of merger commitment liability | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 33 |  |  | — |  |  | — |  |  | 33 |  |  |  | — |
__________
(a) | Includes the elimination of NDT fund 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 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 to results of operations.
(c) | See Note 5 - Mergers, Acquisitions and Dispositions for additional information.
(d) | Excludes $5 million of forgiveness of Accounts receivable related to merger commitments recorded in connection with the PHI Merger, the balance is included within Provision for uncollectible accounts.
(e) | Reflects the change in distribution rates pursuant to EIMA, which allows for the recovery of costs by a utility through a pre-established performance-based formula rate. See Note 4 — Regulatory Matters for additional information.
(f) | Immediately following closing of the PHI Merger, the net assets associated with PHI’s unregulated business interests were distributed by PHI to Exelon. Exelon contributed a portion of such net assets to Generation.
(g) | See Note 14 — Income Taxes for additional information on the like-kind exchange tax position.
(h) | Reflects the transfer of nuclear fuel to Entergy under the cost reimbursement provisions of the FitzPatrick acquisition agreements. See Note 5 - Mergers, Acquisitions and Dispositions 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.
|  |  |  |  |  |  |  |  |  |  | Successor |  |  |  |  |  |
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 |
|  |  |  |  |  |  |  |  |  |  | Successor |  |  |  |  |  |
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 |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Successor |  |  | Predecessor
| December 31, 2016 |  | December 31, 2016 |  |  | March 23, 2016
| Exelon |  | Generation |  | ComEd |  | PECO |  | BGE |  | Pepco |  | DPL |  | ACE |  | PHI |  |  | PHI
Cash and cash equivalents | $ | 635 |  |  | $ | 290 |  |  | $ | 56 |  |  | $ | 63 |  |  | $ | 23 |  |  | $ | 9 |  |  | $ | 46 |  |  | $ | 101 |  |  | $ | 170 |  |  |  | $ | 319 |
Restricted cash | 253 |  |  | 158 |  |  | 2 |  |  | 4 |  |  | 24 |  |  | 33 |  |  | — |  |  | 9 |  |  | 43 |  |  |  | 11 |
Restricted cash included in other long-term assets | 26 |  |  | — |  |  | — |  |  | — |  |  | 3 |  |  | — |  |  | — |  |  | 23 |  |  | 23 |  |  |  | 18 |
Total cash, cash equivalents and restricted cash | $ | 914 |  |  | $ | 448 |  |  | $ | 58 |  |  | $ | 67 |  |  | $ | 50 |  |  | $ | 42 |  |  | $ | 46 |  |  | $ | 133 |  |  | $ | 236 |  |  |  | $ | 348 |
|  |  |  |  |  |  |  |  |  |  | Predecessor |  |  |  |  |  |
December 31, 2015 | Exelon |  | Generation |  | ComEd |  | PECO |  | BGE |  | PHI |  | Pepco |  | DPL |  | ACE
Cash and cash equivalents | $ | 6,502 |  |  | $ | 431 |  |  | $ | 67 |  |  | $ | 295 |  |  | $ | 9 |  |  | $ | 26 |  |  | $ | 5 |  |  | $ | 5 |  |  | $ | 3 |
Restricted cash | 205 |  |  | 123 |  |  | 2 |  |  | 3 |  |  | 24 |  |  | 14 |  |  | 2 |  |  | — |  |  | 12 |
Restricted cash included in other long-term assets | 5 |  |  | 2 |  |  | — |  |  | — |  |  | 3 |  |  | 18 |  |  | — |  |  | — |  |  | 18 |
Total cash, cash equivalents and restricted cash | $ | 6,712 |  |  | $ | 556 |  |  | $ | 69 |  |  | $ | 298 |  |  | $ | 36 |  |  | $ | 58 |  |  | $ | 7 |  |  | $ | 5 |  |  | $ | 33 |
Supplemental Balance Sheet Information The following tables provide additional information about assets and liabilities of the Registrants at December 31, 2018 and 2017.
December 31, 2018 | Exelon |  | Generation |  | ComEd |  | PECO |  | BGE |  | PHI |  | Pepco |  | DPL |  | ACE
Unbilled customer revenues(a) | $ | 1,656 |  |  | $ | 965 |  |  | $ | 223 |  |  | $ | 114 |  |  | $ | 168 |  |  | $ | 186 |  |  | $ | 97 |  |  | $ | 59 |  |  | $ | 30 |
Allowance for uncollectible accounts (b) | (319 | ) |  | (104 | ) |  | (81 | ) |  | (61 | ) |  | (20 | ) |  | (53 | ) |  | (21 | ) |  | (13 | ) |  | (19 | )
December 31, 2017 | Exelon |  | Generation |  | ComEd |  | PECO |  | BGE |  | PHI |  | Pepco |  | DPL |  | ACE
Unbilled customer revenues(a) | $ | 1,858 |  |  | $ | 1,017 |  |  | $ | 242 |  |  | $ | 162 |  |  | $ | 205 |  |  | $ | 232 |  |  | $ | 133 |  |  | $ | 68 |  |  | $ | 31 |
Allowance for uncollectible accounts(b) | (322 | ) |  | (114 | ) |  | (73 | ) |  | (56 | ) |  | (24 | ) |  | (55 | ) |  | (21 | ) |  | (16 | ) |  | (18 | )
__________
(a) | Represents unbilled portion of receivables estimated under Exelon’s unbilled critical accounting policy.
(b) | Includes the estimated allowance for uncollectible accounts on billed customer and other accounts receivable.
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 December 31, 2018 and 2017.
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 |
December 31, 2017 | Exelon |  | ComEd |  | PECO |  | BGE |  | PHI |  | Pepco |  | DPL |  | ACE
Purchased receivables | $ | 298 |  |  | $ | 87 |  |  | $ | 70 |  |  | $ | 58 |  |  | $ | 83 |  |  | $ | 56 |  |  | $ | 9 |  |  | $ | 18 |
Allowance for uncollectible accounts(a) | (31 | ) |  | (14 | ) |  | (5 | ) |  | (3 | ) |  | (9 | ) |  | (5 | ) |  | (1 | ) |  | (3 | )
Purchased receivables, net | $ | 267 |  |  | $ | 73 |  |  | $ | 65 |  |  | $ | 55 |  |  | $ | 74 |  |  | $ | 51 |  |  | $ | 8 |  |  | $ | 15 |
__________
(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.
The following tables provide additional information about Registrants' investments at December 31, 2018 and 2017.
December 31, 2018 | Exelon |  | Generation |  | ComEd |  | PECO |  | BGE |  | PHI |  | Pepco |  | DPL |  | ACE
Investments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity method investments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financing trusts(a) | $ | 14 |  |  | $ | — |  |  | $ | 6 |  |  | $ | 8 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Bloom | 180 |  |  | 180 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
NET Power | 70 |  |  | 70 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other equity method investments | 3 |  |  | 1 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total equity method investments | 267 |  |  | 251 |  |  | 6 |  |  | 8 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other investments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Employee benefit trusts and investments(b) | 244 |  |  | 49 |  |  | — |  |  | 17 |  |  | 5 |  |  | 130 |  |  | 105 |  |  | — |  |  | — |
Equity investments without readily determinable fair values | 72 |  |  | 72 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other available for sale debt security investments | 40 |  |  | 40 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other | 2 |  |  | 2 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total investments | $ | 625 |  |  | $ | 414 |  |  | $ | 6 |  |  | $ | 25 |  |  | $ | 5 |  |  | $ | 130 |  |  | $ | 105 |  |  | $ | — |  |  | $ | — |
December 31, 2017 | Exelon |  | Generation |  | ComEd |  | PECO |  | BGE |  | PHI |  | Pepco |  | DPL |  | ACE
Investments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity method investments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financing trusts(a) | $ | 14 |  |  | $ | — |  |  | $ | 6 |  |  | $ | 8 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Bloom | 206 |  |  | 206 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
NET Power | 76 |  |  | 76 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other equity method investments | 1 |  |  | 1 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total equity method investments | 297 |  |  | 283 |  |  | 6 |  |  | 8 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other investments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Employee benefit trusts and investments(b) | 244 |  |  | 51 |  |  | — |  |  | 17 |  |  | 5 |  |  | 132 |  |  | 102 |  |  | — |  |  | — |
Equity investments without readily determinable fair values | 62 |  |  | 62 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other available for sale debt security investments | 37 |  |  | 37 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total investments | $ | 640 |  |  | $ | 433 |  |  | $ | 6 |  |  | $ | 25 |  |  | $ | 5 |  |  | $ | 132 |  |  | $ | 102 |  |  | $ | — |  |  | $ | — |
__________
(a) | Includes investments in affiliated financing trusts, which were not consolidated within the financial statements of Exelon and are shown as investments in the Consolidated Balance Sheets. See Note 1 — Significant Accounting Policies for additional information.
(b) | The Registrants’ debt and equity security investments are recorded at fair market value.
The following tables provide additional information about liabilities of the Registrants at December 31, 2018 and 2017.
December 31, 2018 | Exelon |  | Generation |  | ComEd |  | PECO |  | BGE |  | PHI |  | Pepco |  | DPL |  | ACE
Accrued expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |
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 |
Severance accrued | 44 |  |  | 26 |  |  | 2 |  |  | — |  |  | — |  |  | 5 |  |  | — |  |  | — |  |  | — |
Other accrued expenses | 131 |  |  | 90 |  |  | 8 |  |  | 3 |  |  | 2 |  |  | 28 |  |  | 14 |  |  | 8 |  |  | 6 |
Total accrued expenses | $ | 2,112 |  |  | $ | 898 |  |  | $ | 373 |  |  | $ | 113 |  |  | $ | 155 |  |  | $ | 256 |  |  | $ | 126 |  |  | $ | 39 |  |  | $ | 35 |
December 31, 2017 | Exelon |  | Generation |  | ComEd |  | PECO |  | BGE |  | PHI |  | Pepco |  | DPL |  | ACE
Accrued expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |
Compensation-related accruals(a) | $ | 978 |  |  | $ | 407 |  |  | $ | 158 |  |  | $ | 64 |  |  | $ | 58 |  |  | $ | 106 |  |  | $ | 29 |  |  | $ | 17 |  |  | $ | 11 |
Taxes accrued | 373 |  |  | 444 |  |  | 60 |  |  | 15 |  |  | 71 |  |  | 61 |  |  | 68 |  |  | 4 |  |  | 5 |
Interest accrued | 328 |  |  | 78 |  |  | 102 |  |  | 33 |  |  | 34 |  |  | 48 |  |  | 23 |  |  | 8 |  |  | 12 |
Severance accrued | 58 |  |  | 30 |  |  | 2 |  |  | — |  |  | — |  |  | 17 |  |  | — |  |  | — |  |  | — |
Other accrued expenses | 100 |  |  | 63 |  |  | 5 |  |  | 2 |  |  | 1 |  |  | 29 |  |  | 17 |  |  | 6 |  |  | 5 |
Total accrued expenses | $ | 1,837 |  |  | $ | 1,022 |  |  | $ | 327 |  |  | $ | 114 |  |  | $ | 164 |  |  | $ | 261 |  |  | $ | 137 |  |  | $ | 35 |  |  | $ | 33 |
__________
(a) | Primarily includes accrued payroll, bonuses and other incentives, vacation and benefits.

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