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Table of Contents
     Page No. 
ITEM 7A.    QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK      169  
   Exelon Corporation      169  
   Exelon Generation Company, LLC      170  
   Commonwealth Edison Company      171  
   PECO Energy Company      171  
   Baltimore Gas and Electric Company      172  
ITEM 8.    FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA      190  
   Exelon Corporation      201  
   Exelon Generation Company, LLC      207  
   Commonwealth Edison Company      213  
   PECO Energy Company      219  
   Baltimore Gas and Electric Company      225  
   Combined Notes to Consolidated Financial Statements      230  
   1. Significant Accounting Policies      230  
   2. Variable Interest Entities      247  
   3. Regulatory Matters      256  
   4. Mergers, Acquisitions, and Dispositions      283  
   5. Investment in Constellation Energy Nuclear Group, LLC      289  
   6. Accounts Receivable      293  
   7. Property, Plant and Equipment      294  
   8. Impairment of Long-Lived Assets      297  
   9. Implications of Potential Early Plant Retirements      300  
   10. Jointly Owned Electric Utility Plant      301  
   11. Intangible Assets      302  
   12. Fair Value of Financial Assets and Liabilities      307  
   13. Derivative Financial Instruments      322  
   14. Debt and Credit Agreements      338  
   15. Income Taxes      348  
   16. Asset Retirement Obligations      356  
   17. Retirement Benefits      365  
   18. Contingently Redeemable Noncontrolling Interest      381  
   19. Shareholder’s Equity      382  
   20. Stock-Based Compensation Plans      383  
   21. Earnings Per Share      389  
   22. Changes in Accumulated Other Comprehensive Income      390  
   23. Commitments and Contingencies      394  
   24. Supplemental Financial Information      411  
   25. Segment Information      419  
   26. Related Party Transactions      424  
   27. Quarterly Data      432  
ITEM 9.
  
CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL
DISCLOSURE      435  
ITEM 9A.    CONTROLS AND PROCEDURES      435  
   Exelon Corporation      435  
   Exelon Generation Company, LLC      435  
   Commonwealth Edison Company      435  
   PECO Energy Company      435  
   Baltimore Gas and Electric Company      435  
ITEM 9B.    OTHER INFORMATION      436  
   Exelon Corporation      436  
   Exelon Generation Company, LLC      436  
   Commonwealth Edison Company      436  
   PECO Energy Company      436  
   Baltimore Gas and Electric Company      436  
Source: BALTIMORE GAS & ELECTRIC CO, 10-K, February 10, 2016 Powered by Morningstar® Document Research℠
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