
	Remaining Rate Recovery/Amortization Period
	At March 31, 2022	At March 31, 2022		At December 31, 2021
Regulatory assets:
Employee retirement liability (a)(b)(c)	To be determined	$	323	$	328
Employee retirement costs being amortized	6 years		183		193
Employee retirement costs incurred since the last rate review period (b)	To be determined		97		99
Self-insurance reserve (primarily storm recovery costs) being amortized	6 years		213		223
Self-insurance reserve incurred since the last rate review period (primarily storm related) (b)	To be determined		429		373
Debt reacquisition costs	Lives of related debt		18		19
Under-recovered AMS costs	6 years		123		128
Energy efficiency performance bonus (a)	1 year or less		23		31
Wholesale distribution substation service	To be determined		81		75
Unrecovered expenses related to COVID-19	To be determined		35		35
Recoverable deferred income taxes - net	Various		17		16
Uncollectible payments from REPs (b)	To be determined		9		9
Other regulatory assets	Various		20		18
Total regulatory assets			1,571		1,547

Regulatory liabilities:
Estimated net removal costs	Lives of related assets		1,370		1,348
Excess deferred taxes	Primarily over lives of related assets		1,425		1,442
Over-recovered wholesale transmission service expense (a)	1 year or less		6		7
Unamortized gain on reacquisition of debt	Lives of related debt		26		26
Employee retirement costs over-recovered since last rate review period (b)	To be determined		45		39
Other regulatory liabilities	Various		20		14
Total regulatory liabilities			2,892		2,876
Net regulatory assets (liabilities)		$	(1,321)	$	(1,329)

(b)Recovery/refund is specifically authorized by statute or by the PUCT, subject to reasonableness review.

(c)Represents unfunded liabilities recorded in accordance with pension and OPEB accounting standards.