Variable Interest Entities (Tables)

12 Months Ended

Dec. 31, 2013

Consolidated Assets and Liabilities of Variable Interest Entities [Table Text Block]

AMERICAN ELECTRIC POWER COMPANY, INC. AND SUBSIDIARY COMPANIES
VARIABLE INTEREST ENTITIES
December 31, 2013
(in millions)
													APCo
										OPCo			Appalachian
										Ohio			Consumer
							TCC			Phase-in-			Rate			Protected
	SWEPCo		I&M		AEP		Transition			Recovery			Relief			Cell
	Sabine		DCC Fuel		Credit		Funding			Funding			Funding			of EIS
ASSETS
Current Assets	$	67	$	118	$	935	$	232		$	23		$	6		$	143
Net Property, Plant and Equipment		157		157		-		-			-			-			-
Other Noncurrent Assets		51		60		1		1,918	(a)		252	(b)		378	(c)		3
Total Assets	$	275	$	335	$	936	$	2,150		$	275		$	384		$	146
LIABILITIES AND EQUITY
Current Liabilities	$	33	$	108	$	827	$	312		$	37		$	14		$	39
Noncurrent Liabilities		242		227		1		1,820			237			368			66
Equity		-		-		108		18			1			2			41
Total Liabilities and Equity	$	275	$	335	$	936	$	2,150		$	275		$	384		$	146

(a) Includes an intercompany item eliminated in consolidation of $82 million.

(b) Includes an intercompany item eliminated in consolidation of $116 million.

(c) Includes an intercompany item eliminated in consolidation of $4 million.

AMERICAN ELECTRIC POWER COMPANY, INC. AND SUBSIDIARY COMPANIES
VARIABLE INTEREST ENTITIES
December 31, 2012
(in millions)
							TCC
	SWEPCo		I&M				Transition			Protected Cell
	Sabine		DCC Fuel		AEP Credit		Funding			of EIS
ASSETS
Current Assets	$	57	$	133	$	843	$	250		$	130
Net Property, Plant and Equipment		170		176		-		-			-
Other Noncurrent Assets		55		92		1		2,167	(a)		4
Total Assets	$	282	$	401	$	844	$	2,417		$	134
LIABILITIES AND EQUITY
Current Liabilities	$	32	$	121	$	800	$	304		$	43
Noncurrent Liabilities		250		280		1		2,095			66
Equity		-		-		43		18			25
Total Liabilities and Equity	$	282	$	401	$	844	$	2,417		$	134

(a) Includes an intercompany item eliminated in consolidation of $89 million.

Dolet Hills Lignite Co, LLC [Member]

Companys Investment In Joint Venture

	December 31,
	2013				2012
	As Reported on		Maximum		As Reported on		Maximum
	the Balance Sheet		Exposure		the Balance Sheet		Exposure
	(in millions)
Capital Contribution from SWEPCo	$	8	$	8	$	8	$	8
Retained Earnings		1		1		1		1
SWEPCo's Guarantee of Debt		-		61		-		49
Total Investment in DHLC	$	9	$	70	$	9	$	58

PATH West Virginia Transmission Co, LLC [Member]

Companys Investment In Joint Venture

	December 31,
	2013					2012
	As Reported on			Maximum		As Reported on		Maximum
	the Balance Sheet			Exposure		the Balance Sheet		Exposure
			(in millions)
Capital Contribution from AEP	$	19		$	19	$	19	$	19
Retained Earnings		6			6		12		12
Total Investment in PATH-WV	$	25		$	25	$	31	$	31

Appalachian Power Co [Member] | Billings from AEP Service Corporation [Member]

Billings from Significant Variable Interest

	Years Ended December 31,
Company	2013		2012		2011
	(in thousands)
APCo	$	174,393	$	195,176	$	195,787
I&M		119,343		127,232		126,505
OPCo		255,485		277,232		279,652
PSO		85,974		89,199		84,028
SWEPCo		125,441		136,642		130,148

Appalachian Power Co [Member] | Carrying Amount in AEP Service Corporation's Accounts Payable [Member]

Carrying Amount and Classification of Variable Interest in Accounts Payable [Text Block]

	December 31,
	2013				2012
	As Reported on		Maximum		As Reported on		Maximum
Company	the Balance Sheet		Exposure		the Balance Sheet		Exposure
	(in thousands)
APCo	$	20,191	$	20,191	$	29,819	$	29,819
I&M		12,864		12,864		17,911		17,911
OPCo		31,425		31,425		39,323		39,323
PSO		10,596		10,596		13,381		13,381
SWEPCo		13,520		13,520		19,669		19,669

Appalachian Power Co [Member] | Appalachian Consumer Rate Relief Funding [Member]

Consolidated Assets and Liabilities of Variable Interest Entities [Table Text Block]

APPALACHIAN POWER COMPANY AND SUBSIDIARIES
VARIABLE INTEREST ENTITIES
December 31, 2013
(in thousands)
	Appalachian
	Consumer
	Rate Relief
	Funding
ASSETS	2013
Current Assets	$	5,891
Net Property, Plant and Equipment		-
Other Noncurrent Assets (a)		378,029
Total Assets	$	383,920
LIABILITIES AND EQUITY
Current Liabilities	$	14,000
Noncurrent Liabilities		368,018
Equity		1,902
Total Liabilities and Equity	$	383,920

(a) Includes an intercompany item eliminated in consolidation of $4 million.

Indiana Michigan Power Co [Member] | Billings from AEP Generating Company [Member]

Billings from Significant Variable Interest

	Years Ended December 31,
Company	2013		2012		2011
	(in thousands)
I&M	$	251,518	$	238,865	$	228,739
OPCo		148,459		203,582		185,741

Indiana Michigan Power Co [Member] | Billings from AEP Service Corporation [Member]

Billings from Significant Variable Interest

	Years Ended December 31,
Company	2013		2012		2011
	(in thousands)
APCo	$	174,393	$	195,176	$	195,787
I&M		119,343		127,232		126,505
OPCo		255,485		277,232		279,652
PSO		85,974		89,199		84,028
SWEPCo		125,441		136,642		130,148

Indiana Michigan Power Co [Member] | Carrying Amount in AEP Generating Company's Accounts Payable [Member]

Carrying Amount and Classification of Variable Interest in Accounts Payable [Text Block]

	December 31,
	2013				2012
	As Reported on		Maximum		As Reported on		Maximum
Company	the Balance Sheet		Exposure		the Balance Sheet		Exposure
	(in thousands)
I&M	$	23,916	$	23,916	$	25,498	$	25,498
OPCo		12,810		12,810		16,302		16,302

Indiana Michigan Power Co [Member] | Carrying Amount in AEP Service Corporation's Accounts Payable [Member]

Carrying Amount and Classification of Variable Interest in Accounts Payable [Text Block]

	December 31,
	2013				2012
	As Reported on		Maximum		As Reported on		Maximum
Company	the Balance Sheet		Exposure		the Balance Sheet		Exposure
	(in thousands)
APCo	$	20,191	$	20,191	$	29,819	$	29,819
I&M		12,864		12,864		17,911		17,911
OPCo		31,425		31,425		39,323		39,323
PSO		10,596		10,596		13,381		13,381
SWEPCo		13,520		13,520		19,669		19,669

Indiana Michigan Power Co [Member] | DCC Fuel [Member]

Consolidated Assets and Liabilities of Variable Interest Entities [Table Text Block]

INDIANA MICHIGAN POWER COMPANY AND SUBSIDIARIES
VARIABLE INTEREST ENTITIES
December 31, 2013 and 2012
(in thousands)
	DCC Fuel
ASSETS	2013		2012
Current Assets	$	117,762	$	132,886
Net Property, Plant and Equipment		156,820		176,065
Other Noncurrent Assets		60,450		92,473
Total Assets	$	335,032	$	401,424
LIABILITIES AND EQUITY
Current Liabilities	$	107,815	$	120,873
Noncurrent Liabilities		227,217		280,551
Equity		-		-
Total Liabilities and Equity	$	335,032	$	401,424

Ohio Power Co [Member] | Billings from AEP Generating Company [Member]

Billings from Significant Variable Interest

	Years Ended December 31,
Company	2013		2012		2011
	(in thousands)
I&M	$	251,518	$	238,865	$	228,739
OPCo		148,459		203,582		185,741

Ohio Power Co [Member] | Billings from AEP Service Corporation [Member]

Billings from Significant Variable Interest

	Years Ended December 31,
Company	2013		2012		2011
	(in thousands)
APCo	$	174,393	$	195,176	$	195,787
I&M		119,343		127,232		126,505
OPCo		255,485		277,232		279,652
PSO		85,974		89,199		84,028
SWEPCo		125,441		136,642		130,148

Ohio Power Co [Member] | Carrying Amount in AEP Generating Company's Accounts Payable [Member]

Carrying Amount and Classification of Variable Interest in Accounts Payable [Text Block]

	December 31,
	2013				2012
	As Reported on		Maximum		As Reported on		Maximum
Company	the Balance Sheet		Exposure		the Balance Sheet		Exposure
	(in thousands)
I&M	$	23,916	$	23,916	$	25,498	$	25,498
OPCo		12,810		12,810		16,302		16,302

Ohio Power Co [Member] | Carrying Amount in AEP Service Corporation's Accounts Payable [Member]

Carrying Amount and Classification of Variable Interest in Accounts Payable [Text Block]

	December 31,
	2013				2012
	As Reported on		Maximum		As Reported on		Maximum
Company	the Balance Sheet		Exposure		the Balance Sheet		Exposure
	(in thousands)
APCo	$	20,191	$	20,191	$	29,819	$	29,819
I&M		12,864		12,864		17,911		17,911
OPCo		31,425		31,425		39,323		39,323
PSO		10,596		10,596		13,381		13,381
SWEPCo		13,520		13,520		19,669		19,669

Ohio Power Co [Member] | Ohio Phase-in-Recovery Funding [Member]

Consolidated Assets and Liabilities of Variable Interest Entities [Table Text Block]

OHIO POWER COMPANY AND SUBSIDIARIES
VARIABLE INTEREST ENTITIES
December 31, 2013
(in thousands)
	Ohio
	Phase-in-
	Recovery
	Funding
ASSETS	2013
Current Assets	$	23,198
Other Noncurrent Assets (a)		251,409
Total Assets	$	274,607
LIABILITIES AND EQUITY
Current Liabilities	$	36,470
Noncurrent Liabilities		236,800
Equity		1,337
Total Liabilities and Equity	$	274,607

(a) Includes an intercompany item eliminated in consolidation of $116 million.

Public Service Co of Oklahoma [Member] | Billings from AEP Service Corporation [Member]

Billings from Significant Variable Interest

	Years Ended December 31,
Company	2013		2012		2011
	(in thousands)
APCo	$	174,393	$	195,176	$	195,787
I&M		119,343		127,232		126,505
OPCo		255,485		277,232		279,652
PSO		85,974		89,199		84,028
SWEPCo		125,441		136,642		130,148

Public Service Co of Oklahoma [Member] | Carrying Amount in AEP Service Corporation's Accounts Payable [Member]

Carrying Amount and Classification of Variable Interest in Accounts Payable [Text Block]

	December 31,
	2013				2012
	As Reported on		Maximum		As Reported on		Maximum
Company	the Balance Sheet		Exposure		the Balance Sheet		Exposure
	(in thousands)
APCo	$	20,191	$	20,191	$	29,819	$	29,819
I&M		12,864		12,864		17,911		17,911
OPCo		31,425		31,425		39,323		39,323
PSO		10,596		10,596		13,381		13,381
SWEPCo		13,520		13,520		19,669		19,669

Southwestern Electric Power Co [Member] | Billings from AEP Service Corporation [Member]

Billings from Significant Variable Interest

	Years Ended December 31,
Company	2013		2012		2011
	(in thousands)
APCo	$	174,393	$	195,176	$	195,787
I&M		119,343		127,232		126,505
OPCo		255,485		277,232		279,652
PSO		85,974		89,199		84,028
SWEPCo		125,441		136,642		130,148

Southwestern Electric Power Co [Member] | Carrying Amount in AEP Service Corporation's Accounts Payable [Member]

Carrying Amount and Classification of Variable Interest in Accounts Payable [Text Block]

	December 31,
	2013				2012
	As Reported on		Maximum		As Reported on		Maximum
Company	the Balance Sheet		Exposure		the Balance Sheet		Exposure
	(in thousands)
APCo	$	20,191	$	20,191	$	29,819	$	29,819
I&M		12,864		12,864		17,911		17,911
OPCo		31,425		31,425		39,323		39,323
PSO		10,596		10,596		13,381		13,381
SWEPCo		13,520		13,520		19,669		19,669

Southwestern Electric Power Co [Member] | Sabine Mining Co [Member]

Consolidated Assets and Liabilities of Variable Interest Entities [Table Text Block]

SOUTHWESTERN ELECTRIC POWER COMPANY CONSOLIDATED
VARIABLE INTEREST ENTITIES
December 31, 2013 and 2012
(in thousands)
	Sabine
	2013		2012
ASSETS
Current Assets	$	66,478	$	56,535
Net Property, Plant and Equipment		157,274		170,436
Other Noncurrent Assets		51,211		55,076
Total Assets	$	274,963	$	282,047
LIABILITIES AND EQUITY
Current Liabilities	$	32,812	$	31,446
Noncurrent Liabilities		241,673		250,340
Equity		478		261
Total Liabilities and Equity	$	274,963	$	282,047

Southwestern Electric Power Co [Member] | Dolet Hills Lignite Co, LLC [Member]

Companys Investment In Joint Venture

	December 31,
	2013				2012
	As Reported on		Maximum		As Reported on		Maximum
	the Balance Sheet		Exposure		the Balance Sheet		Exposure
	(in thousands)
Capital Contribution from SWEPCo	$	7,643	$	7,643	$	7,643	$	7,643
Retained Earnings		1,600		1,600		946		946
SWEPCo's Guarantee of Debt		-		61,348		-		49,564
Total Investment in DHLC	$	9,243	$	70,591	$	8,589	$	58,153