EXELON CORP | 2013 | FY | 3


For the Year Ended December 31, 2013Exelon Generation ComEd PECO BGE
             
 Plant basis differences$ (11,612)$ (3,879)$ (3,523)$ (2,573)$ (1,538)
 Accrual based contracts  (214)  (214)  —  —  —
 Derivatives and other financial instruments  (509)  (505)  (4)  —  —
 Deferred pension and post-retirement obligation  1,489  (362)  (522)  —  (74)
 Nuclear decommissioning activities  (647)  (646)  —  —  —
 Deferred debt refinancing costs  173  79  (21)  (3)  (5)
 Regulatory  (1,611)  —  (241)  42  (253)
 Tax loss carryforward  252  76  47  11  52
 Tax credit carryforward  534  534  —  —  —
 Investment in CENG  (541)  (541)  —  —  —
 Other, net  804  67  154  122  26
             
Deferred income tax liabilities (net)$ (11,882)$ (5,391)$ (4,110)$ (2,401)$ (1,792)
Unamortized investment tax credits  (490)  (454)  (22)  (3)  (6)
             
Total deferred income tax liabilities (net) and           
 unamortized investment tax credits$ (12,372)$ (5,845)$ (4,132)$ (2,404)$ (1,798)
             
For the Year Ended December 31, 2012Exelon Generation ComEd PECO BGE
             
 Plant basis differences$ (10,689)$ (3,545)$ (3,537)$ (2,437)$ (1,553)
 Accrual based contracts  (389)  (389)  —  —  —
 Derivatives and other financial instruments  (392)  (479)  (4)  —  —
 Deferred pension and post-retirement obligation  2,356  (439)  (598)  (11)  (12)
 Nuclear decommissioning activities  (604)  (604)  —  —  —
 Deferred debt refinancing costs  (537)  163  (25)  (4)  (4)
 Regulatory  (1,857)  —  (116)  50  (253)
 Tax loss carryforward  421  226  32  14  105
 Tax credit carryforward  226  226  —  —  —
 Investment in CENG  (405)  (419)  —  —  —
 Other, net  701  9  83  100  67
             
Deferred income tax liabilities (net)$ (11,169)$ (5,251)$ (4,165)$ (2,288)$ (1,650)
Unamortized investment tax credits  (251)  (216)  (24)  (3)  (6)
             
Total deferred income tax liabilities (net) and           
 unamortized investment tax credits$ (11,420)$ (5,467)$ (4,189)$ (2,291)$ (1,656)

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