Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2021

Reconciliation of Total Cash, Restricted Cash and Equivalents

The following table provides a reconciliation of the total cash, restricted cash and equivalents reported within the Companies’ Consolidated Balance Sheets to the corresponding amounts reported within the Companies’ Consolidated Statements of Cash Flows for the nine months ended September 30, 2021 and 2020:

	Cash, Restricted Cash and Equivalents at End of Period				Cash, Restricted Cash and Equivalents at Beginning of Period
	September 30, 2021		September 30, 2020		December 31, 2020		December 31, 2019
(millions)
Dominion Energy
Cash and cash equivalents⁽¹⁾	$	195	$	462	$	179	$	166
Restricted cash and equivalents⁽²⁾⁽³⁾		72		96		68		103
Cash, restricted cash and equivalents shown in the Consolidated Statements of Cash Flows	$	267	$	558	$	247	$	269
Virginia Power
Cash and cash equivalents	$	38	$	62	$	35	$	17
Restricted cash and equivalents⁽³⁾		1		1		—		7
Cash, restricted cash and equivalents shown in the Consolidated Statements of Cash Flows	$	39	$	63	$	35	$	24

(1)	At September 30, 2021, September 30, 2020, December 31, 2020 and December 31, 2019, Dominion Energy had $15 million, $49 million, $7 million and $31 million of cash and cash equivalents included in current assets held for sale, respectively.

(2)	At September 30, 2021, September 30, 2020, December 31, 2020 and December 31, 2019, Dominion Energy had $22 million, $16 million, $3 million and $12 million of restricted cash and equivalents included in current assets held for sale, respectively.

(3)	Restricted cash and equivalent balances are presented within other current assets in the Companies’ Consolidated Balance Sheets.

Schedule of Supplemental Cash Flow Information

The following table provides supplemental disclosure of cash flow information related to Dominion Energy:

	Nine Months Ended September 30,
	2021		2020
(millions)
Significant noncash investing and financing activities:⁽¹⁾
Accrued capital expenditures	$	374	$	461
Accrued contributions to equity method affiliates		—		15
Leases⁽²⁾		75		45

(1)	See Notes 16 and 17 for noncash financing activities related to derivative restructuring and the issuance of stock associated with the settlement of litigation and noncash investing activities related to property, plant and equipment conveyed to satisfy litigation, respectively.

(2)	Includes $34 million and $42 million of financing leases at September 30, 2021 and 2020, respectively, and $41 million and $3 million of operating leases at September 30, 2021 and 2020, respectively.

The following table provides supplemental disclosure of cash flow information related to Virginia Power:

	Nine Months Ended September 30,
	2021		2020
(millions)
Significant noncash investing and financing activities:⁽¹⁾
Accrued capital expenditures	$	238	$	234
Leases⁽²⁾		59		26

(1)	See Note 16 for noncash financing activities related to derivative restructuring.

(2)	Includes $24 million and $26 million of financing leases at September 30, 2021 and 2020, respectively, and $35 million of operating leases at September 30, 2021.