Exelon 2014 Annual Report Download - page 261

Combined Notes to Consolidated Financial Statements—(Continued)
(Dollars in millions, except per share data unless otherwise noted)
For the Year Ended December 31, 2013
Details about AOCI components Items reclassified out of AOCI (a)
Affected line item in the Statements of
Operations and Comprehensive Income
Gains and (losses) on cash flow hedges
Energy related hedges ...................... $464 Operating revenues
Other cash flow hedges ..................... (3) Interest expense
461 Total before tax
(184) Tax expense
$ 277 Net of tax
Amortization of pension and other
postretirement benefit plan items
Prior service costs (b) ........................ $ (2)
Actuarial losses (b) .......................... (339)
Deferred compensation unit plan (c) ............ (1)
(342) Total before tax
134 Tax benefit
$(208) Net of tax
Equity investments
Capital activity ............................. $ (8) Equity in losses of unconsolidated affiliates
(8) Total before tax
3 Tax benefit
$ (5) Net of tax
Total Reclassifications ...................... $ 64 Netoftax
(a) Amounts in parenthesis represent a decrease in net income.
(b) This accumulated other comprehensive income component is included in the computation of net periodic pension and OPEB cost (see Note 16—Retirement Benefits
for additional details).
(c) Amortization of the deferred compensation unit plan is allocated to capital and operating and maintenance expense.
The following table presents income tax expense (benefit) allocated to each component of other comprehensive income (loss) during
the years ended December 31, 2014 and 2013:
For the Years Ended December 31,
2014 2013 2012
Pension and non-pension postretirement benefit plans:
Prior service benefit reclassified to periodic benefit cost ................................ $ 19 $ — $ (1)
Actuarial loss reclassified to periodic cost ............................................ (93) (133) (110)
Transition obligation reclassified to periodic cost ...................................... — — (2)
Pension and non-pension postretirement benefit plans valuation adjustment ............... 317 (430) 237
Change in unrealized loss on cash flow hedges ......................................... 96 166 68
Change in marketable securities ..................................................... — — 1
Change in unrealized income on equity investments ..................................... 73 (71) (1)
Total ............................................................................ $412 $(468) $ 192
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