
	Remaining Rate Recovery/Amortization Period
	At September 30, 2022	At September 30, 2022		At December 31, 2021
Regulatory assets:
Employee retirement liability (a)(b)(c)	To be determined	$	309	$	328
Employee retirement costs being amortized	5 years		166		193
Employee retirement costs incurred since the last rate review period (b)	To be determined		93		99
Self-insurance reserve (primarily storm recovery costs) being amortized	5 years		191		223
Self-insurance reserve incurred since the last rate review period (primarily storm related) (b)	To be determined		542		373
Debt reacquisition costs	Lives of related debt		16		19
Under-recovered AMS costs	5 years		112		128
Energy efficiency performance bonus (a)	1 year or less		36		31
Wholesale distribution substation service	To be determined		89		75
Unrecovered expenses related to COVID-19 (b)	To be determined		37		35
Recoverable deferred income taxes – net	Various		22		16
Uncollectible payments from REPs (b)	To be determined		8		9
Other regulatory assets	Various		25		18
Total regulatory assets			1,646		1,547

Regulatory liabilities:
Estimated net removal costs	Lives of related assets		1,412		1,348
Excess deferred taxes	Primarily over lives of related assets		1,392		1,442
Over-recovered wholesale transmission service expense (a)	1 year or less		85		7
Unamortized gain on reacquisition of debt	Lives of related debt		25		26
Employee retirement costs over-recovered since last rate review period (b)	To be determined		55		39
Other regulatory liabilities	Various		31		14
Total regulatory liabilities			3,000		2,876
Net regulatory assets (liabilities)		$	(1,354)	$	(1,329)

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