Income Taxes (Policies)

3 Months Ended

Mar. 31, 2012

Income Tax (Policies) [Abstract]

Income Tax Policy

AEP System Tax Allocation Agreement

We, along with our subsidiaries, file a consolidated federal income tax return.The allocation of the AEP System's current consolidated federal income tax to the AEP System companies allocates the benefit of current tax losses to the AEP System companies giving rise to such losses in determining their current tax expense. The tax benefit of the Parent is allocated to our subsidiaries with taxable income. With the exception of the loss of the Parent, the method of allocation reflects a separate return result for each company in the consolidated group.