Income Taxes	9 Months Ended
Sep. 30, 2013
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES FirstEnergy accounts for uncertainty in income taxes recognized in its financial statements. Judgment is required in determining FirstEnergy's income taxes and in evaluating tax positions taken or expected to be taken on its tax returns. In the third quarter of 2013, FirstEnergy increased its liability for unrecognized income tax benefits by approximately $5 million. There were no material changes to FirstEnergy's unrecognized income tax benefits during the first nine months of 2012. As of September 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 nine months of 2013 and 2012, there were no material changes to the amount of accrued interest. The net amount of interest accrued as of September 30, 2013 and December 31, 2012 was approximately $10 million and $9 million, respectively. 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, none of the $319 million of the current federal deferred tax asset as of December 31, 2012, will be realized in 2013, but will be available for future periods. As of September 30, 2013, FirstEnergy expects to utilize federal and state net operating loss carryforwards in the next twelve months and therefore has classified $290 million to current deferred income taxes. As discussed in Note 3, 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 the greater of 25% or $4 million of taxable income and 30% or $5 million of taxable income, respectively. Based on income projections, Pennsylvania net operating loss carryforward valuation reserves were reduced by approximately $8 million in the third quarter of 2013. During the third quarter of 2013, FirstEnergy made changes to state apportionment factors in certain jurisdictions based on sales sourcing rules for electricity, which reduced deferred tax liabilities by approximately $9 million. Furthermore, in the third quarter of 2013, based on the assessment of business operations, FirstEnergy determined that income from certain subsidiaries should not be apportioned to certain tax jurisdictions due to the absence of business nexus. This assessment resulted in a reduction to deferred tax liabilities of approximately $22 million. FirstEnergy's three and nine months ended September 30, 2013 effective tax rate was 26.9% and 35.6%, respectively. The effective tax rate for the three months ended September 30, 2013 benefited by reductions in valuation reserves against net operating loss carryforwards, and changes in state apportionment factors as described above. The effective tax rate for the nine months ended September 30, 2013 benefited by changes in state apportionment factors as discussed above, however, was partially offset by a net increase in valuation reserves against net operating loss carryforwards. FirstEnergy's three and nine months ended September 30, 2012 effective tax rate was 42.1% and 41.7%, respectively. The effective tax rate for the three and nine months ended September 30, 2012 was negatively impacted by recognition of valuation reserves against net operating loss carryforwards and the elimination of certain tax deductions associated with Medicare Part D subsidies. FES’ three and nine months ended September 30, 2013 effective tax rate was 41.1% and 30.6%, respectively. The effective tax rate for the nine months ended September 30, 2013 was impacted by the loss on debt redemptions of approximately $103 million and a $4 million valuation reserve against net operating loss carryforwards. FES’ three and nine months ended September 30, 2012 effective tax rate was 40.5% and 39.7%, respectively. FES’ effective tax rate for the three and nine months ended September 30, 2012 was negatively impacted by higher state apportionment allocation factors. The 2013 effective tax rate for FirstEnergy and FES is estimated to be approximately 37%.

INCOME TAXES

FirstEnergy accounts for uncertainty in income taxes recognized in its financial statements. Judgment is required in determining FirstEnergy's income taxes and in evaluating tax positions taken or expected to be taken on its tax returns. In the third quarter of 2013, FirstEnergy increased its liability for unrecognized income tax benefits by approximately $5 million. There were no material changes to FirstEnergy's unrecognized income tax benefits during the first nine months of 2012.

As of September 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 nine months of 2013 and 2012, there were no material changes to the amount of accrued interest. The net amount of interest accrued as of September 30, 2013 and December 31, 2012 was approximately $10 million and $9 million, respectively.

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, none of the $319 million of the current federal deferred tax asset as of December 31, 2012, will be realized in 2013, but will be available for future periods. As of September 30, 2013, FirstEnergy expects to utilize federal and state net operating loss carryforwards in the next twelve months and therefore has classified $290 million to current deferred income taxes.

As discussed in Note 3, 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 the greater of 25% or $4 million of taxable income and 30% or $5 million of taxable income, respectively. Based on income projections, Pennsylvania net operating loss carryforward valuation reserves were reduced by approximately $8 million in the third quarter of 2013.

During the third quarter of 2013, FirstEnergy made changes to state apportionment factors in certain jurisdictions based on sales sourcing rules for electricity, which reduced deferred tax liabilities by approximately $9 million. Furthermore, in the third quarter of 2013, based on the assessment of business operations, FirstEnergy determined that income from certain subsidiaries should not be apportioned to certain tax jurisdictions due to the absence of business nexus. This assessment resulted in a reduction to deferred tax liabilities of approximately $22 million.

FirstEnergy's three and nine months ended September 30, 2013 effective tax rate was 26.9% and 35.6%, respectively. The effective tax rate for the three months ended September 30, 2013 benefited by reductions in valuation reserves against net operating loss carryforwards, and changes in state apportionment factors as described above. The effective tax rate for the nine months ended September 30, 2013 benefited by changes in state apportionment factors as discussed above, however, was partially offset by a net increase in valuation reserves against net operating loss carryforwards.

FirstEnergy's three and nine months ended September 30, 2012 effective tax rate was 42.1% and 41.7%, respectively. The effective tax rate for the three and nine months ended September 30, 2012 was negatively impacted by recognition of valuation reserves against net operating loss carryforwards and the elimination of certain tax deductions associated with Medicare Part D subsidies.

FES’ three and nine months ended September 30, 2013 effective tax rate was 41.1% and 30.6%, respectively. The effective tax rate for the nine months ended September 30, 2013 was impacted by the loss on debt redemptions of approximately $103 million and a $4 million valuation reserve against net operating loss carryforwards.

FES’ three and nine months ended September 30, 2012 effective tax rate was 40.5% and 39.7%, respectively. FES’ effective tax rate for the three and nine months ended September 30, 2012 was negatively impacted by higher state apportionment allocation factors.

The 2013 effective tax rate for FirstEnergy and FES is estimated to be approximately 37%.