ADDED
MANAGEMENT S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS 78 Executive Summary 78 Review of Consolidated Results of Operations 79 SBU Performance Analysis 85 Key Trends and Uncertainties 92 Capital Resources and Liquidity 100 Critical Accounting Policies and Estimates 109 ITEM 7A.
AES Indiana Indianapolis Power Light Company, formerly branded as IPL.
For the periods covered by this report, AES Ohio was wholly-owned by DPL.
Beginning in April 2025, CDPQ owns an aggregate indirect equity interest in AES Ohio of approximately 30%.
AES Renewable Holdings AES Renewable Holdings, LLC, formerly branded as AES Distributed Energy AFUDC Allowance for Funds Used During Construction ANEEL Brazilian National Electric Energy Agency AOCL Accumulated Other Comprehensive Loss ARO Asset Retirement Obligations ASC Accounting Standards Codification BESS Battery Energy Storage System BOT Build, Operate and Transfer CAA U.S.
Clean Air Act CAMMESA Wholesale Electric Market Administrator in Argentina CCGT Combined Cycle Gas Turbine CCR Coal Combustion Residuals, which include bottom ash, fly ash, and air pollution control wastes generated at coal-fired generation plant sites CDPQ La Caisse de d p t et placement du Qu bec CECL Current Expected Credit Loss CEO Chief Executive Officer CFE Federal Electricity Commission in Mexico CFO Chief Financial Officer CO 2 Carbon Dioxide CPI U.S.
Clean Water Act CWIP Construction Work In Progress DG Comp Directorate-General for Competition of the European Commission DPL DPL LLC and its consolidated subsidiaries.
converted its form of business organization from an Ohio corporation to an Ohio limited liability company.
before April 3, 2025, and DPL LLC on and after April 3, 2025.
DPP Dominican Power Partners EBITDA Earnings before interest income and expense, taxes, depreciation, amortization, and accretion of AROs, a non-GAAP measure of operating performance EPA U.S.
REMOVED
MANAGEMENT S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS 81 Executive Summary 81 Review of Consolidated Results of Operations 82 SBU Performance Analysis 87 Key Trends and Uncertainties 94 Capital Resources and Liquidity 99 Critical Accounting Policies and Estimates 109 ITEM 7A.
AES Ohio is wholly-owned by DPL AES Renewable Holdings AES Renewable Holdings, LLC, formerly branded as AES Distributed Energy AFUDC Allowance for Funds Used During Construction AIMCo Alberta Investment Management Corporation ANEEL Brazilian National Electric Energy Agency AOCL Accumulated Other Comprehensive Loss ARO Asset Retirement Obligations ASC Accounting Standards Codification BACT Best Available Control Technology BESS Battery energy storage system BOT Build, Operate and Transfer CAA U.S.
Clean Air Act CAMMESA Wholesale Electric Market Administrator in Argentina CCEE Brazilian Chamber of Electric Energy Commercialization CCGT Combined Cycle Gas Turbine CCR Coal Combustion Residuals, which includes bottom ash, fly ash and air pollution control wastes generated at coal-fired generation plant sites CDPQ La Caisse de d p t et placement du Queb c CECL Current Expected Credit Loss CEO Chief Executive Officer CFE Federal Electricity Commission in Mexico CFO Chief Financial Officer CO 2 Carbon Dioxide COD Commercial Operation Date CPI U.S.
Clean Water Act CWIP Construction Work In Progress DG Comp Directorate-General for Competition of the European Commission DOJ U.S.
DPP Dominican Power Partners EBITDA Earnings before interest income and expense, taxes, depreciation and amortization, a non-GAAP measure of operating performance EPA U.S.
Environmental Protection Agency EPC Engineering, Procurement, and Construction ERCOT Electric Reliability Council of Texas ESP Electric Security Plan EU European Union EURIBOR Euro Inter Bank Offered Rate EVN Electricity of Vietnam FERC U.S.
Federal Power Act GAAP Generally Accepted Accounting Principles in the United States GHG Greenhouse Gas GILTI Global Intangible Low Taxed Income GSF Generation Scaling Factor GW Gigawatts GWh Gigawatt Hours HLBV Hypothetical Liquidation Book Value IPALCO IPALCO Enterprises, Inc.
IPP Independent Power Producers ISO Independent System Operator ITC Investment Tax Credit IURC Indiana Utility Regulatory Commission LIBOR London Inter Bank Offered Rate LNG Liquefied Natural Gas MISO Midcontinent Independent System Operator, Inc.
MMBtu Million British Thermal Units MRE Energy Reallocation Mechanism MW Megawatts MWh Megawatt Hours NAAQS U.S.
Securities and Exchange Commission SEET Significantly Excessive Earnings Test SEN Sistema Electrico Nacional in Chile SIN National Interconnected System in Colombia SIP State Implementation Plan SO 2 Sulfur Dioxide SWRCB California State Water Resources Board TCJA Tax Cuts and Jobs Act TDSIC Transmission, Distribution, and Storage System Improvement Charge 3 | 2024 Annual Report U.S.