v3.26.3
Retirement Benefits (Tables)
 9 Months Ended
Sep. 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 nine months ended September 30, 2026 and 2025.
Pension BenefitsOPEB
Three Months Ended September 30,Three Months Ended September 30,
2026202520262025
Components of net periodic benefit cost
Service cost$40 $38 $6 $7 
Interest cost143 146 25 26 
Expected return on assets(176)(179)(21)(21)
Amortization of:
Prior service cost (credit)1 1 (2)(2)
Actuarial loss (gain)51 53 — (1)
Net periodic benefit cost$59 $59 $8 $9 
Pension BenefitsOPEB
Nine Months Ended September 30,Nine Months Ended September 30,
2026202520262025
Components of net periodic benefit cost
Service cost$120 $115 $20 $19 
Interest cost428 439 75 76 
Expected return on assets(528)(535)(64)(63)
Amortization of:
Prior service cost (credit)2 2 (6)(6)
Actuarial loss (gain)151 159 (1)(2)
Net periodic benefit cost$173 $180 $24 $24 
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 September 30,Nine Months Ended September 30,
Pension and OPEB Costs2026202520262025
Exelon$67 $68 $196 $204 
ComEd26 22 80 64 
PECO5 2 13 5 
BGE7 16 21 46 
PHI21 23 62 72 
Pepco9 8 23 26 
DPL4 4 11 12 
ACE2 3 7 10 
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 nine months ended September 30, 2026 and 2025.
Three Months Ended September 30,Nine Months Ended September 30,
Savings Plan Employer Contributions2026202520262025
Exelon$33 $30 $97 $86 
ComEd17 12 41 34 
PECO5 4 14 12 
BGE3 3 9 9 
PHI3 5 15 15 
Pepco1 1 4 4 
DPL1 1 3 3 
ACE— 1 2 2