The following tables present a summary of property, plant, and equipment by asset category at December 31, 2025 and 2024:
Asset CategoryExelonComEdPECOBGEPHIPepcoDPLACE
December 31, 2025
Electric—transmission and distribution$84,282 $38,370 $13,314 $11,687 $22,614 $14,420 $6,423 $6,247 
Gas—transportation and distribution10,499 — 4,649 5,190 940 — 1,094 — 
Common—electric and gas(a)
2,954 — 1,135 1,430 460 — 251 — 
Construction work in progress5,755 1,997 836 1,236 1,629 1,087 290 238 
Other property, plant, and equipment(b)
908 179 119 76 84 24 38 27 
Total property, plant, and equipment104,398 40,546 20,053 19,619 25,727 15,531 8,096 6,512 
Less: accumulated depreciation20,080 8,291 4,131 5,234 4,350 4,784 2,241 1,956 
Property, plant, and equipment, net$84,318 $32,255 $15,922 $14,385 $21,377 $10,747 $5,855 $4,556 
December 31, 2024
Electric—transmission and distribution$79,283 $36,493 $12,234 $11,131 $21,130 $13,593 $6,086 $5,947 
Gas—transportation and distribution9,599 — 4,247 4,796 821 — 976 — 
Common—electric and gas2,630 — 1,064 1,385 272 — 241 — 
Construction work in progress4,306 1,219 813 779 1,472 1,002 275 187 
Other property, plant and equipment(a)
809 118 76 48 86 24 37 30 
Total property, plant and equipment96,627 37,830 18,434 18,139 23,781 14,619 7,615 6,164 
Less: accumulated depreciation18,445 7,619 4,042 5,005 3,728 4,522 2,075 1,798 
Property, plant, and equipment, net$78,182 $30,211 $14,392 $13,134 $20,053 $10,097 $5,540 $4,366 
__________
(a)On April 15, 2025, PHI purchased an office building and land in the District of Columbia for $177 million which it had been leasing. The lease was terminated on April 15, 2025, in conjunction with the purchase (See Note 9 — Leases for additional information).
(b)Primarily composed of land and non-utility property.
The following table presents the average service life for each asset category in number of years:
Average Service Life (years)
Asset CategoryExelonComEdPECOBGEPHIPepcoDPLACE
Electric - transmission and distribution5-805-805-705-805-755-755-755-75
Gas - transportation and distribution5-80N/A5-805-805-75N/A5-75N/A
Common - electric and gas4-75N/A5-534-455-75N/A5-75N/A
Other property, plant, and equipment4-6128-505020-5010-4310-3310-4310-43

Historical Timeline

Fiscal YearFiled
2025Feb 12, 2026Showing above
2018Feb 8, 2019

About PP&E Disclosures

The PP&E disclosure details a company's physical asset base — land, buildings, machinery, and equipment — along with the depreciation methods and useful life assumptions that determine how these costs flow through the income statement. Capitalization policy thresholds reveal management's judgment on the boundary between expense and asset, directly affecting both reported earnings and asset values.

Key signals: changes in estimated useful lives or depreciation methods can materially shift reported earnings without any operational change. Compare capital expenditures against depreciation expense — when capex consistently trails depreciation, the asset base may be aging and underinvested. Watch for large asset impairments or write-downs that signal overvalued carrying amounts. Asset retirement obligations reveal future environmental or decommissioning costs that are often underappreciated. Compare PP&E intensity (PP&E-to-revenue) against industry peers to assess capital efficiency and competitive positioning.