Income Taxes	6 Months Ended
Jun. 30, 2013
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES FirstEnergy accounts for uncertainty in income taxes recognized in its financial statements. Significant judgment is required in determining FirstEnergy's income taxes and in evaluating tax positions taken or expected to be taken on its tax returns. There were no material changes to FirstEnergy's unrecognized income tax benefits during the first six months of 2013 or 2012. As of June 30, 2013, it is reasonably possible that approximately $4 million of unrecognized income tax benefits may be resolved within the next twelve months, all of which, if recognized, would affect FirstEnergy's effective tax rate. FirstEnergy recognizes interest expense or income related to uncertain tax positions. That amount is computed by applying the applicable statutory interest rate to the difference between the tax position recognized and the amount previously taken or expected to be taken on the tax return. FirstEnergy includes net interest and penalties in the provision for income taxes. During the first six months of 2013 and 2012, there were no material changes to the amount of accrued interest. The net amount of interest accrued as of June 30, 2013 and December 31, 2012 was approximately $9 million. As of December 31, 2012, the deferred income taxes consisted of $319 million of current federal, $466 million of long-term federal and $389 million of state and local net operating loss carryforwards. The American Taxpayer Relief Act of 2012 (Act) was enacted in January 2013 and provides 50% accelerated (bonus) depreciation for qualifying expenditures made in 2013. As a result of the availability of 50% bonus depreciation for 2013, approximately $268 million of the current federal deferred tax asset as of December 31, 2012, will not be realized in 2013, but will be available for future years and therefore has been reclassified to a long-term federal deferred tax asset as of June 30, 2013. It is not anticipated that FES will realize any of the current federal deferred tax asset in 2013. As discussed in Note 2, Impairment of Long-Lived Assets, on July 8, 2013, officers of FirstEnergy and AE Supply committed to deactivating two coal-fired generating plants. As a result of the decision, FirstEnergy determined that it is more likely than not that certain state and local net operating loss carryforwards will not be realized through future operations or through the reversal of existing temporary differences. As a result, FirstEnergy recorded a valuation reserve of approximately $20 million against net operating loss carryforwards in the second quarter of 2013. On July 9, 2013, Pennsylvania House Bill 465 (HB 465) was enacted, adopting new market-based sourcing rules for certain items of income as well as increasing the Pennsylvania net operating loss deduction credit for tax years beginning after December 31, 2013 and 2014 to 25% and 30% of taxable income or $4 million and $5 million, respectively. FirstEnergy is evaluating the impact of HB 465, however it currently estimates that net operating loss carryforward valuation reserves will be reduced by approximately $11 million in the third quarter of 2013, as a result of HB 465. FirstEnergy's three and six months ended June 30, 2013 effective tax rate of 26.1% and 64.4%, respectively, is primarily due to the recognition of valuation reserves of approximately $22 million against net operating loss carryforwards recorded in the second quarter of 2013.

INCOME TAXES

FirstEnergy accounts for uncertainty in income taxes recognized in its financial statements. Significant judgment is required in determining FirstEnergy's income taxes and in evaluating tax positions taken or expected to be taken on its tax returns. There were no material changes to FirstEnergy's unrecognized income tax benefits during the first six months of 2013 or 2012.

As of June 30, 2013, it is reasonably possible that approximately $4 million of unrecognized income tax benefits may be resolved within the next twelve months, all of which, if recognized, would affect FirstEnergy's effective tax rate.

FirstEnergy recognizes interest expense or income related to uncertain tax positions. That amount is computed by applying the applicable statutory interest rate to the difference between the tax position recognized and the amount previously taken or expected to be taken on the tax return. FirstEnergy includes net interest and penalties in the provision for income taxes. During the first six months of 2013 and 2012, there were no material changes to the amount of accrued interest. The net amount of interest accrued as of June 30, 2013 and December 31, 2012 was approximately $9 million.

As of December 31, 2012, the deferred income taxes consisted of $319 million of current federal, $466 million of long-term federal and $389 million of state and local net operating loss carryforwards. The American Taxpayer Relief Act of 2012 (Act) was enacted in January 2013 and provides 50% accelerated (bonus) depreciation for qualifying expenditures made in 2013. As a result of the availability of 50% bonus depreciation for 2013, approximately $268 million of the current federal deferred tax asset as of December 31, 2012, will not be realized in 2013, but will be available for future years and therefore has been reclassified to a long-term federal deferred tax asset as of June 30, 2013. It is not anticipated that FES will realize any of the current federal deferred tax asset in 2013.

As discussed in Note 2, Impairment of Long-Lived Assets, on July 8, 2013, officers of FirstEnergy and AE Supply committed to deactivating two coal-fired generating plants. As a result of the decision, FirstEnergy determined that it is more likely than not that certain state and local net operating loss carryforwards will not be realized through future operations or through the reversal of existing temporary differences. As a result, FirstEnergy recorded a valuation reserve of approximately $20 million against net operating loss carryforwards in the second quarter of 2013.

On July 9, 2013, Pennsylvania House Bill 465 (HB 465) was enacted, adopting new market-based sourcing rules for certain items of income as well as increasing the Pennsylvania net operating loss deduction credit for tax years beginning after December 31, 2013 and 2014 to 25% and 30% of taxable income or $4 million and $5 million, respectively. FirstEnergy is evaluating the impact of HB 465, however it currently estimates that net operating loss carryforward valuation reserves will be reduced by approximately $11 million in the third quarter of 2013, as a result of HB 465.

FirstEnergy's three and six months ended June 30, 2013 effective tax rate of 26.1% and 64.4%, respectively, is primarily due to the recognition of valuation reserves of approximately $22 million against net operating loss carryforwards recorded in the second quarter of 2013.