Vistra Corp

20. SUPPLEMENTARY FINANCIAL INFORMATION

Other Income and Deductions

(a)Includes interest, dividends, and net realized and unrealized gains and losses associated with NDTs of the PJM nuclear facilities. Reported in the East segment.

(b)For the year ended December 31, 2024, $20 million reported in the Texas segment and $3 million reported in the West segment. For the year ended December 31, 2023, $19 million reported in the West segment and $5 million in the Asset Closure segment. For the year ended December 31, 2022, $62 million reported in the Texas segment, $6 million reported in the West segment, $1 million reported in the Asset Closure segment, and $1 million reported in the Corporate and Other non-segment.

(c)For the year ended December 31, 2024, reported in the Asset Closure segment. For the year ended December 31, 2023, $94 million reported in the Asset Closure segment and $1 million reported in the Texas segment. For the year ended December 31, 2022, reported in the Asset Closure segment.

(d)Reported in the Corporate and Other.

Inventories by Major Category

Investments

Other Noncurrent Liabilities and Deferred Credits

The balance of other noncurrent liabilities and deferred credits consists of the following:

(a)Includes future bill credits related to large commercial and industrial customers that curtailed during Winter Storm Uri.

(b)As of December 31, 2024, the fair value of the assets contained in the Comanche Peak NDT was higher than the carrying value of our ARO related to our nuclear generation plant decommissioning and recorded as a regulatory liability of $452 million and $209 million, respectively, in other noncurrent liabilities and deferred credits.

Supplemental Cash Flow Information

The following table reconciles cash, cash equivalents and restricted cash reported in the consolidated statements of cash flows to the amounts reported in the consolidated balance sheets at December 31, 2024 and 2023:

(a)Restricted cash consists of amounts related to remediation escrow accounts. Vistra has transferred various asset retirement obligations related to several closed plant sites to a third-party remediation company. As part of certain transfers, Vistra deposits funds into escrow accounts, and the funds are released to the remediation company as milestones are reached in the remediation process. Amounts contractually payable to the third party in exchange for assuming the obligations are included in other current liabilities and other noncurrent liabilities and deferred credits.

The following table summarizes our supplemental cash flow information for the years ended December 31, 2024, 2023, and 2022, respectively. Non-cash investing and financing activities also includes activity related to the Energy Harbor Merger. See Note 2 for additional information.

(a)Represents property, plant, and equipment accruals during the period for which cash has not been paid as of the end of the period.

For the years ended December 31, 2024, 2023, and 2022, we paid federal income taxes of $5 million, zero, and $1 million, respectively, paid state income taxes of $59 million, $44 million, and $33 million, respectively, and received state tax refunds of $9 million, $13 million, and $8 million, respectively.