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      <ShortDefinition>Disclosure of accounting policy for, and amounts of, taxes other than income taxes recorded on a gross basis.</ShortDefinition>
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&lt;P style="FONT-FAMILY: times"&gt;&lt;FONT size=3&gt;&lt;B&gt;Taxes Other Than Income Taxes
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&lt;P style="FONT-FAMILY: times"&gt;&lt;FONT size=2&gt;BGE collects from certain customers
franchise and other taxes that are levied by state or local governments on the
sale or distribution of gas and electricity. We include these types of taxes in
"Taxes other than income taxes" in our Consolidated Statements of Income (Loss).
Some of these taxes are imposed on the customer and others are imposed on BGE.
We account for the taxes imposed on the customer on a net basis, which means we
do not recognize revenue and an offsetting tax expense for the taxes collected
from customers. We account for the taxes imposed on BGE on a gross basis, which
means we recognize revenue for the taxes collected from customers. Accordingly,
we record the taxes accounted for on a gross basis as revenues in the
accompanying Consolidated Statements of Income (Loss) for BGE as follows:
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    &lt;TH style="FONT-FAMILY: times" align=middle colSpan=5&gt;&lt;FONT size=2&gt;Quarter
      Ended&lt;BR&gt;June&amp;nbsp;30,&lt;/FONT&gt;&lt;BR&gt;&lt;/TH&gt;
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    &lt;TH style="FONT-FAMILY: times" align=middle colSpan=5&gt;&lt;FONT size=2&gt;Six
      Months Ended&lt;BR&gt;June&amp;nbsp;30,&lt;/FONT&gt;&lt;BR&gt;&lt;/TH&gt;
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      size=2&gt;&lt;B&gt;2009&lt;/B&gt;&lt;/FONT&gt;&lt;BR&gt;&lt;/TH&gt;
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      size=2&gt;2008&lt;/FONT&gt;&lt;BR&gt;&lt;/TH&gt;
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      size=2&gt;&lt;B&gt;2009&lt;/B&gt;&lt;/FONT&gt;&lt;BR&gt;&lt;/TH&gt;
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      size=2&gt;2008&lt;/FONT&gt;&lt;BR&gt;&lt;/TH&gt;
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    &lt;TH style="FONT-FAMILY: times" align=middle colSpan=11&gt;&lt;FONT size=2&gt;&lt;I&gt;(In
      millions)&lt;/I&gt;&lt;/FONT&gt;&lt;BR&gt;&lt;/TH&gt;
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      size=2&gt;&lt;/FONT&gt;&lt;FONT size=2&gt;Taxes other than income taxes included in
      revenues&amp;#151;BGE&lt;/FONT&gt;&lt;/P&gt;&lt;/TD&gt;
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    &lt;TD style="FONT-FAMILY: times"&gt;&lt;FONT size=2&gt;&lt;B&gt;$&lt;/B&gt;&lt;/FONT&gt;&lt;/TD&gt;
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    size=2&gt;&lt;B&gt;18.5&lt;/B&gt;&lt;/FONT&gt;&lt;/TD&gt;
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          <NonNumericTextHeader>Taxes Other Than Income Taxes

BGE collects from certain customers
franchise and other taxes that are levied by state or local governments on the
sale or</NonNumericTextHeader>
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