v3.26.1
Retirement Benefits (Tables)
 6 Months Ended
Jun. 30, 2026
Retirement Benefits [Abstract]  
Calculation of Net Periodic Benefit Costs
A portion of the net periodic benefit cost for all plans is capitalized within the Consolidated Balance Sheets. The following table presents the components of Exelon's net periodic benefit costs, prior to capitalization, for the three and six months ended June 30, 2026 and 2025.
Pension BenefitsOPEB
Three Months Ended June 30,Three Months Ended June 30,
2026202520262025
Components of net periodic benefit cost
Service cost$40 $39 $7 $6 
Interest cost142 147 25 25 
Expected return on assets(176)(178)(21)(21)
Amortization of:
Prior service credit— — (2)(2)
Actuarial loss (gain)50 53 (1)(1)
Net periodic benefit cost$56 $61 $8 $7 
Pension BenefitsOPEB
Six Months Ended June 30,Six Months Ended June 30,
2026202520262025
Components of net periodic benefit cost
Service cost$80 $77 $14 $12 
Interest cost285 293 50 50 
Expected return on assets(352)(356)(43)(42)
Amortization of:
Prior service cost (credit)1 1 (4)(4)
Actuarial loss (gain)100 106 (1)(1)
Net periodic benefit cost$114 $121 $16 $15 
Allocated Portion of Pension and Postretirement Benefit Costs
The amounts below represent the Registrants' allocated pension and OPEB costs. For Exelon, the service cost component is included in Operating and maintenance expense and Property, plant, and equipment, net while the non-service cost components are included in Other, net and Regulatory assets. For PHI and each of the Utility Registrants, which apply multi-employer accounting, the service cost and non-service cost components are included in Operating and maintenance expense and Property, plant, and equipment, net in their consolidated financial statements.
 Three Months Ended June 30,Six Months Ended June 30,
Pension and OPEB Costs2026202520262025
Exelon$64 $68 $129 $136 
ComEd27 21 54 42 
PECO4 1 8 3 
BGE7 14 14 30 
PHI21 24 41 49 
Pepco7 10 14 18 
DPL3 4 7 8 
ACE3 3 5 6 
Defined Contribution Savings Plans
The Registrants participate in a 401(k) defined contribution savings plan that is sponsored by Exelon. The plan is qualified under applicable sections of the IRC and allows employees to contribute a portion of their pre-tax and/or after-tax income in accordance with specified guidelines. All Registrants match a percentage of the employee contributions up to certain limits. The following table presents the employer contributions and employer matching contributions to the savings plan for the three and six months ended June 30, 2026 and 2025.
Three Months Ended June 30,Six Months Ended June 30,
Savings Plan Employer Contributions2026202520262025
Exelon$32 $30 $64 $56 
ComEd13 12 24 22 
PECO5 4 9 8 
BGE3 3 6 6 
PHI7 5 12 10 
Pepco2 2 3 3 
DPL1 1 2 2 
ACE1 — 2 1