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The power play technically begins the moment the referee signals the penalty, and the non-penalized team has the option to pull its goalie for an extra attacker.

If the non-offending team scores during a delayed penalty call, a 2 minute minor penalty is not assessed.

If the penalty is a double minor, or a second penalty is to be assessed during the delayed call, the previous penalty is negated upon a goal scored and the second penalty is then enforced.

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If there is a delayed penalty to team A, and team B scores, there will be no more penalty for team A.

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Q: If Team A takes a penalty and Team B scores during that delayed penalty is Team B credited with a power play goal?
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What is the rule when Team A is on a powerplay and Team B gets called for a delayed penalty then Team A scores?

The previously assessed penalty currently in effect to Team B is negated, where as the delayed penalty call is then enforced.

If a team scores with delayed penalty does the penalty get recorded?

No. If the team who would've gone on the power play scores before the "penalized" team touches the puck, the penalty is nullified. On the other end, as soon as the "penalized" team touches the puck, play is stopped and the penalized player is sent to the penalty box. Sometimes, however, play is stopped as soon as the penalty is committed. An example may be if a player slashes another and breaks his opponent's stick.

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