Regulatory Matters (Tables)

12 Months Ended

Dec. 31, 2019

Schedule of Regulatory Assets and Liabilities [Table Text Block]

The following table presents DPL’s Regulatory assets and liabilities:

	Type of Recovery	Amortization Through	December 31,
$ in millions			2019		2018
Regulatory assets, current:
Undercollections to be collected through rate riders	A/B	2020	$	19.1	$	40.5
Rate case expenses being recovered in base rates	B	2020	0.6		0.6
Total regulatory assets, current			19.7		41.1
Regulatory assets, non-current:
Pension benefits	B	Ongoing	83.9		87.5
Unrecovered OVEC charges	C	Undetermined	29.1		28.7
Fuel costs	B		—		3.3
Regulatory compliance costs	B	Undetermined	6.3		6.1
Smart grid and AMI costs	B	Undetermined	8.5		8.5
Unamortized loss on reacquired debt	B	Various	10.0		6.0
Deferred storm costs	A	Undetermined	5.1		4.7
Deferred vegetation management and other	A/B	Undetermined	12.7		7.8
Decoupling deferral	C	Undetermined	13.8		—
Uncollectible deferral	C	Undetermined	4.4		—
Total regulatory assets, non-current			173.8		152.6
Total regulatory assets			$	193.5	$	193.7
Regulatory liabilities, current:
Overcollection of costs to be refunded through rate riders	A/B	2020	$	27.9	$	34.9
Total regulatory liabilities, current			27.9		34.9
Regulatory liabilities, non-current:
Estimated costs of removal - regulated property		Not Applicable	143.6		139.1
Deferred income taxes payable through rates		Various	73.6		116.3
TCJA regulatory liability	B	Ongoing	12.9		—
PJM transmission enhancement settlement	A	2025	8.9		16.9
Postretirement benefits	B	Ongoing	4.6		6.0
Total regulatory liabilities, non-current			243.6		278.3
Total regulatory liabilities			$	271.5	$	313.2

A – Recovery of incurred costs plus rate of return.

B – Recovery of incurred costs without a rate of return.

C – Recovery not yet determined, but recovery is probable of occurring in future rate proceedings.