XML 54 R28.htm IDEA: XBRL DOCUMENT v2.4.0.8
Comprehensive Income (Tables)
 6 Months Ended
Jun. 30, 2014
Changes in Accumulated Other Comprehensive Income by Component
Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Three Months Ended June 30, 2014
 
Cash Flow Hedges
 
 
 
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Securities
Available for Sale
 
Pension
and OPEB
 
Total
 
(in millions)
Balance in AOCI as of March 31, 2014
$
4

 
$
(22
)
 
$
7

 
$
(98
)
 
$
(109
)
Change in Fair Value Recognized in AOCI
3

 
—

 
1

 
—

 
4

Amounts Reclassified from AOCI
(1
)
 
1

 
—

 
1

 
1

Net Current Period Other
Comprehensive Income
2

 
1

 
1

 
1

 
5

Balance in AOCI as of June 30, 2014
$
6

 
$
(21
)
 
$
8

 
$
(97
)
 
$
(104
)

Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Three Months Ended June 30, 2013
 
Cash Flow Hedges
 
 
 
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Securities
Available for Sale
 
Pension
and OPEB
 
Total
 
(in millions)
Balance in AOCI as of March 31, 2013
$
12

 
$
(26
)
 
$
5

 
$
(297
)
 
$
(306
)
Change in Fair Value Recognized in AOCI
(8
)
 
(1
)
 
—

 
—

 
(9
)
Amounts Reclassified from AOCI
(3
)
 
2

 
—

 
3

 
2

Net Current Period Other
Comprehensive Income (Loss)
(11
)
 
1

 
—

 
3

 
(7
)
Balance in AOCI as of June 30, 2013
$
1

 
$
(25
)
 
$
5

 
$
(294
)
 
$
(313
)

Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Six Months Ended June 30, 2014
 
Cash Flow Hedges
 
 
 
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Securities
Available for Sale
 
Pension
and OPEB
 
Total
 
(in millions)
Balance in AOCI as of December 31, 2013
$
—

 
$
(23
)
 
$
7

 
$
(99
)
 
$
(115
)
Change in Fair Value Recognized in AOCI
(11
)
 
—

 
1

 
—

 
(10
)
Amounts Reclassified from AOCI
17

 
2

 
—

 
2

 
21

Net Current Period Other
Comprehensive Income
6

 
2

 
1

 
2

 
11

Balance in AOCI as of June 30, 2014
$
6

 
$
(21
)
 
$
8

 
$
(97
)
 
$
(104
)

Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Six Months Ended June 30, 2013
 
Cash Flow Hedges
 
 
 
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Securities
Available for Sale
 
Pension
and OPEB
 
Total
 
(in millions)
Balance in AOCI as of December 31, 2012
$
(8
)
 
$
(30
)
 
$
4

 
$
(303
)
 
$
(337
)
Change in Fair Value Recognized in AOCI
10

 
2

 
1

 
—

 
13

Amounts Reclassified from AOCI
(1
)
 
3

 
—

 
9

 
11

Net Current Period Other
Comprehensive Income
9

 
5

 
1

 
9

 
24

Balance in AOCI as of June 30, 2013
$
1

 
$
(25
)
 
$
5

 
$
(294
)
 
$
(313
)
Reclassifications from Accumulated Other Comprehensive Income
Reclassifications from Accumulated Other Comprehensive Income (Loss)
For the Three Months Ended June 30, 2014 and 2013
 
 
Amount of (Gain) Loss
Reclassified from AOCI
 
 
Three Months Ended June 30,
 
 
2014
 
2013
Gains and Losses on Cash Flow Hedges
 
(in millions)
Commodity:
 
 

 
 
Vertically Integrated Utilities Revenues
 
$
—

 
$
—

Generation & Marketing Revenues
 
—

 
(2
)
Purchased Electricity for Resale
 
(2
)
 
(2
)
Property, Plant and Equipment
 
—

 
—

Regulatory Assets/(Liabilities), Net (a)
 
—

 
—

Subtotal - Commodity
 
(2
)
 
(4
)
 
 
 

 
 
Interest Rate and Foreign Currency:
 
 

 
 
Interest Expense
 
2

 
2

Subtotal - Interest Rate and Foreign Currency
 
2

 
2

 
 
 
 
 
Reclassifications from AOCI, before Income Tax (Expense) Credit
 
—

 
(2
)
Income Tax (Expense) Credit
 
—

 
(1
)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
—

 
(1
)
 
 
 
 
 
Pension and OPEB
 
 

 
 
Amortization of Prior Service Cost (Credit)
 
(5
)
 
(4
)
Amortization of Actuarial (Gains)/Losses
 
7

 
9

Reclassifications from AOCI, before Income Tax (Expense) Credit
 
2

 
5

Income Tax (Expense) Credit
 
1

 
2

Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
1

 
3

 
 
 

 
 
Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
$
1

 
$
2


Reclassifications from Accumulated Other Comprehensive Income (Loss)
For the Six Months Ended June 30, 2014 and 2013
 
 
Amount of (Gain) Loss
Reclassified from AOCI
 
 
Six Months Ended June 30,
 
 
2014
 
2013
Gains and Losses on Cash Flow Hedges
 
(in millions)
Commodity:
 
 

 
 
Vertically Integrated Utilities Revenues
 
$
—

 
$
—

Generation & Marketing Revenues
 
—

 
(5
)
Purchased Electricity for Resale
 
29

 
4

Property, Plant and Equipment
 
—

 
—

Regulatory Assets/(Liabilities), Net (a)
 
(3
)
 
—

Subtotal - Commodity
 
26

 
(1
)
 
 
 

 
 
Interest Rate and Foreign Currency:
 
 

 
 
Interest Expense
 
4

 
4

Subtotal - Interest Rate and Foreign Currency
 
4

 
4

 
 
 
 
 
Reclassifications from AOCI, before Income Tax (Expense) Credit
 
30

 
3

Income Tax (Expense) Credit
 
11

 
1

Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
19

 
2

 
 
 
 
 
Pension and OPEB
 
 

 
 
Amortization of Prior Service Cost (Credit)
 
(10
)
 
(9
)
Amortization of Actuarial (Gains)/Losses
 
14

 
23

Reclassifications from AOCI, before Income Tax (Expense) Credit
 
4

 
14

Income Tax (Expense) Credit
 
2

 
5

Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
2

 
9

 
 
 

 
 
Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
$
21

 
$
11


(a)
Represents realized gains and losses subject to regulatory accounting treatment recorded as either current or noncurrent on the condensed balance sheets.
Appalachian Power Co [Member]
  
Changes in Accumulated Other Comprehensive Income by Component
APCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Three Months Ended June 30, 2014
 
 
Cash Flow Hedges
 
 
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Pension
and OPEB
 
Total
 
 
(in thousands)
Balance in AOCI as of March 31, 2014
 
$
87

 
$
3,343

 
$
(566
)
 
$
2,864

Change in Fair Value Recognized in AOCI
 
103

 
—

 
—

 
103

Amounts Reclassified from AOCI
 
(190
)
 
253

 
(333
)
 
(270
)
Net Current Period Other
Comprehensive Income
 
(87
)
 
253

 
(333
)
 
(167
)
Balance in AOCI as of June 30, 2014
 
$
—

 
$
3,596

 
$
(899
)
 
$
2,697


APCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Three Months Ended June 30, 2013
 
 
Cash Flow Hedges
 
 
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Pension
and OPEB
 
Total
 
 
(in thousands)
Balance in AOCI as of March 31, 2013
 
$
361

 
$
2,330

 
$
(30,973
)
 
$
(28,282
)
Change in Fair Value Recognized in AOCI
 
(63
)
 
1

 
—

 
(62
)
Amounts Reclassified from AOCI
 
(101
)
 
252

 
358

 
509

Net Current Period Other
Comprehensive Income
 
(164
)
 
253

 
358

 
447

Balance in AOCI as of June 30, 2013
 
$
197

 
$
2,583

 
$
(30,615
)
 
$
(27,835
)

APCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Six Months Ended June 30, 2014
 
 
Cash Flow Hedges
 
 
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Pension
and OPEB
 
Total
 
 
(in thousands)
Balance in AOCI as of December 31, 2013
 
$
94

 
$
3,090

 
$
(233
)
 
$
2,951

Change in Fair Value Recognized in AOCI
 
1,686

 
—

 
—

 
1,686

Amounts Reclassified from AOCI
 
(1,780
)
 
506

 
(666
)
 
(1,940
)
Net Current Period Other
Comprehensive Income
 
(94
)
 
506

 
(666
)
 
(254
)
Balance in AOCI as of June 30, 2014
 
$
—

 
$
3,596

 
$
(899
)
 
$
2,697


APCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Six Months Ended June 30, 2013
 
 
Cash Flow Hedges
 
 
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Pension
and OPEB
 
Total
 
 
(in thousands)
Balance in AOCI as of December 31, 2012
 
$
(644
)
 
$
2,077

 
$
(31,331
)
 
$
(29,898
)
Change in Fair Value Recognized in AOCI
 
731

 
—

 
—

 
731

Amounts Reclassified from AOCI
 
110

 
506

 
716

 
1,332

Net Current Period Other
Comprehensive Income
 
841

 
506

 
716

 
2,063

Balance in AOCI as of June 30, 2013
 
$
197

 
$
2,583

 
$
(30,615
)
 
$
(27,835
)
Reclassifications from Accumulated Other Comprehensive Income
(a)
Represents realized gains and losses subject to regulatory accounting treatment recorded as either current or noncurrent on the condensed balance sheets.
APCo

Reclassifications from Accumulated Other Comprehensive Income (Loss)
For the Three Months Ended June 30, 2014 and 2013
 
 
Amount of (Gain) Loss
Reclassified from AOCI
 
 
Three Months Ended June 30,
 
 
2014
 
2013
Gains and Losses on Cash Flow Hedges
 
(in thousands)
Commodity:
 
 

 
 
Electric Generation, Transmission and Distribution Revenues
 
$
—

 
$
2

Purchased Electricity for Resale
 
(64
)
 
(31
)
Other Operation Expense
 
—

 
(13
)
Maintenance Expense
 
—

 
(2
)
Property, Plant and Equipment
 
—

 
(5
)
Regulatory Assets/(Liabilities), Net (a)
 
(228
)
 
(108
)
Subtotal - Commodity
 
(292
)
 
(157
)
 
 
 

 
 
Interest Rate and Foreign Currency:
 
 

 
 
Interest Expense
 
390

 
389

Subtotal - Interest Rate and Foreign Currency
 
390

 
389

 
 
 
 
 
Reclassifications from AOCI, before Income Tax (Expense) Credit
 
98

 
232

Income Tax (Expense) Credit
 
35

 
81

Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
63

 
151

 
 
 
 
 
Pension and OPEB
 
 

 
 
Amortization of Prior Service Cost (Credit)
 
(1,283
)
 
(1,283
)
Amortization of Actuarial (Gains)/Losses
 
770

 
1,834

Reclassifications from AOCI, before Income Tax (Expense) Credit
 
(513
)
 
551

Income Tax (Expense) Credit
 
(180
)
 
193

Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
(333
)
 
358

 
 
 

 
 
Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
$
(270
)
 
$
509


APCo

Reclassifications from Accumulated Other Comprehensive Income (Loss)
For the Six Months Ended June 30, 2014 and 2013
 
 
Amount of (Gain) Loss
Reclassified from AOCI
 
 
Six Months Ended June 30,
 
 
2014
 
2013
Gains and Losses on Cash Flow Hedges
 
(in thousands)
Commodity:
 
 

 
 
Electric Generation, Transmission and Distribution Revenues
 
$
—

 
$
22

Purchased Electricity for Resale
 
(526
)
 
26

Other Operation Expense
 
(10
)
 
(24
)
Maintenance Expense
 
(20
)
 
(18
)
Property, Plant and Equipment
 
(17
)
 
(19
)
Regulatory Assets/(Liabilities), Net (a)
 
(2,165
)
 
181

Subtotal - Commodity
 
(2,738
)
 
168

 
 
 

 
 
Interest Rate and Foreign Currency:
 
 

 
 
Interest Expense
 
780

 
779

Subtotal - Interest Rate and Foreign Currency
 
780

 
779

 
 
 
 
 
Reclassifications from AOCI, before Income Tax (Expense) Credit
 
(1,958
)
 
947

Income Tax (Expense) Credit
 
(684
)
 
331

Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
(1,274
)
 
616

 
 
 
 
 
Pension and OPEB
 
 

 
 
Amortization of Prior Service Cost (Credit)
 
(2,565
)
 
(2,565
)
Amortization of Actuarial (Gains)/Losses
 
1,540

 
3,667

Reclassifications from AOCI, before Income Tax (Expense) Credit
 
(1,025
)
 
1,102

Income Tax (Expense) Credit
 
(359
)
 
386

Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
(666
)
 
716

 
 
 

 
 
Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
$
(1,940
)
 
$
1,332
Indiana Michigan Power Co [Member]
  
Changes in Accumulated Other Comprehensive Income by Component
I&M

Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Three Months Ended June 30, 2014
 
 
Cash Flow Hedges
 
 
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Pension
and OPEB
 
Total
 
 
(in thousands)
Balance in AOCI as of March 31, 2014
 
$
61

 
$
(15,566
)
 
$
464

 
$
(15,041
)
Change in Fair Value Recognized in AOCI
 
68

 
—

 
—

 
68

Amounts Reclassified from AOCI
 
(129
)
 
411

 
43

 
325

Net Current Period Other
Comprehensive Income
 
(61
)
 
411

 
43

 
393

Balance in AOCI as of June 30, 2014
 
$
—

 
$
(15,155
)
 
$
507

 
$
(14,648
)

I&M

Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Three Months Ended June 30, 2013
 
 
Cash Flow Hedges
 
 
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Pension
and OPEB
 
Total
 
 
(in thousands)
Balance in AOCI as of March 31, 2013
 
$
236

 
$
(17,206
)
 
$
(8,614
)
 
$
(25,584
)
Change in Fair Value Recognized in AOCI
 
(40
)
 
(1
)
 
—

 
(41
)
Amounts Reclassified from AOCI
 
(49
)
 
411

 
175

 
537

Net Current Period Other
Comprehensive Income
 
(89
)
 
410

 
175

 
496

Balance in AOCI as of June 30, 2013
 
$
147

 
$
(16,796
)
 
$
(8,439
)
 
$
(25,088
)

I&M

Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Six Months Ended June 30, 2014
 
 
Cash Flow Hedges
 
 
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Pension
and OPEB
 
Total
 
 
(in thousands)
Balance in AOCI as of December 31, 2013
 
$
46

 
$
(15,976
)
 
$
421

 
$
(15,509
)
Change in Fair Value Recognized in AOCI
 
1,130

 
—

 
—

 
1,130

Amounts Reclassified from AOCI
 
(1,176
)
 
821

 
86

 
(269
)
Net Current Period Other
Comprehensive Income
 
(46
)
 
821

 
86

 
861

Balance in AOCI as of June 30, 2014
 
$
—

 
$
(15,155
)
 
$
507

 
$
(14,648
)

I&M

Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Six Months Ended June 30, 2013
 
 
Cash Flow Hedges
 
 
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Pension
and OPEB
 
Total
 
 
(in thousands)
Balance in AOCI as of December 31, 2012
 
$
(446
)
 
$
(19,647
)
 
$
(8,790
)
 
$
(28,883
)
Change in Fair Value Recognized in AOCI
 
492

 
2,248

 
—

 
2,740

Amounts Reclassified from AOCI
 
101

 
603

 
351

 
1,055

Net Current Period Other
Comprehensive Income
 
593

 
2,851

 
351

 
3,795

Balance in AOCI as of June 30, 2013
 
$
147

 
$
(16,796
)
 
$
(8,439
)
 
$
(25,088
)
Reclassifications from Accumulated Other Comprehensive Income
I&M

Reclassifications from Accumulated Other Comprehensive Income (Loss)
For the Three Months Ended June 30, 2014 and 2013
 
 
Amount of (Gain) Loss
Reclassified from AOCI
 
 
Three Months Ended June 30,
 
 
2014
 
2013
Gains and Losses on Cash Flow Hedges
 
(in thousands)
Commodity:
 
 

 
 
Electric Generation, Transmission and Distribution Revenues
 
$
—

 
$
32

Purchased Electricity for Resale
 
(95
)
 
(81
)
Other Operation Expense
 
—

 
(8
)
Maintenance Expense
 
—

 
(2
)
Property, Plant and Equipment
 
—

 
(3
)
Regulatory Assets/(Liabilities), Net (a)
 
(103
)
 
(12
)
Subtotal - Commodity
 
(198
)
 
(74
)
 
 
 

 
 
Interest Rate and Foreign Currency:
 
 

 
 
Interest Expense
 
631

 
631

Subtotal - Interest Rate and Foreign Currency
 
631

 
631

 
 
 
 
 
Reclassifications from AOCI, before Income Tax (Expense) Credit
 
433

 
557

Income Tax (Expense) Credit
 
151

 
195

Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
282

 
362

 
 
 
 
 
Pension and OPEB
 
 

 
 
Amortization of Prior Service Cost (Credit)
 
(198
)
 
(198
)
Amortization of Actuarial (Gains)/Losses
 
262

 
468

Reclassifications from AOCI, before Income Tax (Expense) Credit
 
64

 
270

Income Tax (Expense) Credit
 
21

 
95

Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
43

 
175

 
 
 

 
 
Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
$
325

 
$
537


I&M

Reclassifications from Accumulated Other Comprehensive Income (Loss)
For the Six Months Ended June 30, 2014 and 2013
 
 
Amount of (Gain) Loss
Reclassified from AOCI
 
 
Six Months Ended June 30,
 
 
2014
 
2013
Gains and Losses on Cash Flow Hedges
 
(in thousands)
Commodity:
 
 

 
 
Electric Generation, Transmission and Distribution Revenues
 
$
—

 
$
84

Purchased Electricity for Resale
 
(812
)
 
68

Other Operation Expense
 
(7
)
 
(15
)
Maintenance Expense
 
(7
)
 
(9
)
Property, Plant and Equipment
 
(10
)
 
(10
)
Regulatory Assets/(Liabilities), Net (a)
 
(973
)
 
38

Subtotal - Commodity
 
(1,809
)
 
156

 
 
 

 
 
Interest Rate and Foreign Currency:
 
 

 
 
Interest Expense
 
1,262

 
927

Subtotal - Interest Rate and Foreign Currency
 
1,262

 
927

 
 
 
 
 
Reclassifications from AOCI, before Income Tax (Expense) Credit
 
(547
)
 
1,083

Income Tax (Expense) Credit
 
(192
)
 
379

Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
(355
)
 
704

 
 
 
 
 
Pension and OPEB
 
 

 
 
Amortization of Prior Service Cost (Credit)
 
(397
)
 
(397
)
Amortization of Actuarial (Gains)/Losses
 
527

 
937

Reclassifications from AOCI, before Income Tax (Expense) Credit
 
130

 
540

Income Tax (Expense) Credit
 
44

 
189

Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
86

 
351

 
 
 

 
 
Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
$
(269
)
 
$
1,055


(a)
Represents realized gains and losses subject to regulatory accounting treatment recorded as either current or noncurrent on the condensed balance sheets.
Ohio Power Co [Member]
  
Changes in Accumulated Other Comprehensive Income by Component
OPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Three Months Ended June 30, 2014
 
 
Cash Flow Hedges
 
 
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Pension
and OPEB
 
Total
 
 
(in thousands)
Balance in AOCI as of March 31, 2014
 
$
—

 
$
6,631

 
$
—

 
$
6,631

Change in Fair Value Recognized in AOCI
 
—

 
—

 
—

 
—

Amounts Reclassified from AOCI
 
—

 
(343
)
 
—

 
(343
)
Net Current Period Other
Comprehensive Income
 
—

 
(343
)
 
—

 
(343
)
Balance in AOCI as of June 30, 2014
 
$
—

 
$
6,288

 
$
—

 
$
6,288

 
OPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Three Months Ended June 30, 2013
 
 
Cash Flow Hedges
 
 
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Pension
and OPEB
 
Total
 
 
(in thousands)
Balance in AOCI as of March 31, 2013
 
$
494

 
$
7,755

 
$
(169,639
)
 
$
(161,390
)
Change in Fair Value Recognized in AOCI
 
(109
)
 
—

 
—

 
(109
)
Amounts Reclassified from AOCI
 
(96
)
 
(340
)
 
3,270

 
2,834

Net Current Period Other
Comprehensive Income
 
(205
)
 
(340
)
 
3,270

 
2,725

Balance in AOCI as of June 30, 2013
 
$
289

 
$
7,415

 
$
(166,369
)
 
$
(158,665
)

OPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Six Months Ended June 30, 2014
 
 
Cash Flow Hedges
 
 
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Pension
and OPEB
 
Total
 
 
(in thousands)
Balance in AOCI as of December 31, 2013
 
$
105

 
$
6,974

 
$
—

 
$
7,079

Change in Fair Value Recognized in AOCI
 
—

 
—

 
—

 
—

Amounts Reclassified from AOCI
 
(105
)
 
(686
)
 
—

 
(791
)
Net Current Period Other
Comprehensive Income
 
(105
)
 
(686
)
 
—

 
(791
)
Balance in AOCI as of June 30, 2014
 
$
—

 
$
6,288

 
$
—

 
$
6,288


OPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Six Months Ended June 30, 2013
 
 
Cash Flow Hedges
 
 
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Pension
and OPEB
 
Total
 
 
(in thousands)
Balance in AOCI as of December 31, 2012
 
$
(912
)
 
$
8,095

 
$
(172,908
)
 
$
(165,725
)
Change in Fair Value Recognized in AOCI
 
993

 
—

 
—

 
993

Amounts Reclassified from AOCI
 
208

 
(680
)
 
6,539

 
6,067

Net Current Period Other
Comprehensive Income
 
1,201

 
(680
)
 
6,539

 
7,060

Balance in AOCI as of June 30, 2013
 
$
289

 
$
7,415

 
$
(166,369
)
 
$
(158,665
)
Reclassifications from Accumulated Other Comprehensive Income
OPCo

Reclassifications from Accumulated Other Comprehensive Income (Loss)
For the Three Months Ended June 30, 2014 and 2013
 
 
Amount of (Gain) Loss
Reclassified from AOCI
 
 
Three Months Ended June 30,
 
 
2014
 
2013
Gains and Losses on Cash Flow Hedges
 
(in thousands)
Commodity:
 
 

 
 
Electric Generation, Transmission and Distribution Revenues
 
$
—

 
$
81

Purchased Electricity for Resale
 
—

 
(202
)
Other Operation Expense
 
—

 
(19
)
Maintenance Expense
 
—

 
(3
)
Property, Plant and Equipment
 
—

 
(4
)
Subtotal - Commodity
 
—

 
(147
)
 
 
 

 
 
Interest Rate and Foreign Currency:
 
 

 
 
Depreciation and Amortization Expense
 
(3
)
 
1

Interest Expense
 
(524
)
 
(525
)
Subtotal - Interest Rate and Foreign Currency
 
(527
)
 
(524
)
 
 
 
 
 
Reclassifications from AOCI, before Income Tax (Expense) Credit
 
(527
)
 
(671
)
Income Tax (Expense) Credit
 
(184
)
 
(235
)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
(343
)
 
(436
)
 
 
 
 
 
Pension and OPEB
 
 

 
 
Amortization of Prior Service Cost (Credit)
 
—

 
(1,469
)
Amortization of Actuarial (Gains)/Losses
 
—

 
6,499

Reclassifications from AOCI, before Income Tax (Expense) Credit
 
—

 
5,030

Income Tax (Expense) Credit
 
—

 
1,760

Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
—

 
3,270

 
 
 

 
 
Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
$
(343
)
 
$
2,834


OPCo

Reclassifications from Accumulated Other Comprehensive Income (Loss)
For the Six Months Ended June 30, 2014 and 2013
 
 
Amount of (Gain) Loss
Reclassified from AOCI
 
 
Six Months Ended June 30,
 
 
2014
 
2013
Gains and Losses on Cash Flow Hedges
 
(in thousands)
Commodity:
 
 

 
 
Electric Generation, Transmission and Distribution Revenues
 
$
—

 
$
215

Purchased Electricity for Resale
 
—

 
180

Other Operation Expense
 
(11
)
 
(37
)
Maintenance Expense
 
(11
)
 
(15
)
Property, Plant and Equipment
 
(18
)
 
(23
)
Regulatory Assets/(Liabilities), Net (a)
 
(122
)
 
—

Subtotal - Commodity
 
(162
)
 
320

 
 
 

 
 
Interest Rate and Foreign Currency:
 
 

 
 
Depreciation and Amortization Expense
 
(6
)
 
3

Interest Expense
 
(1,048
)
 
(1,049
)
Subtotal - Interest Rate and Foreign Currency
 
(1,054
)
 
(1,046
)
 
 
 
 
 
Reclassifications from AOCI, before Income Tax (Expense) Credit
 
(1,216
)
 
(726
)
Income Tax (Expense) Credit
 
(425
)
 
(254
)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
(791
)
 
(472
)
 
 
 
 
 
Pension and OPEB
 
 

 
 
Amortization of Prior Service Cost (Credit)
 
—

 
(2,937
)
Amortization of Actuarial (Gains)/Losses
 
—

 
12,996

Reclassifications from AOCI, before Income Tax (Expense) Credit
 
—

 
10,059

Income Tax (Expense) Credit
 
—

 
3,520

Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
—

 
6,539

 
 
 

 
 
Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
$
(791
)
 
$
6,067

(a)
Represents realized gains and losses subject to regulatory accounting treatment recorded as either current or noncurrent on the condensed balance sheets.
Public Service Co Of Oklahoma [Member]
  
Changes in Accumulated Other Comprehensive Income by Component
PSO

Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Three Months Ended June 30, 2014
 
 
Cash Flow Hedges
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Total
 
 
(in thousands)
Balance in AOCI as of March 31, 2014
 
$
—

 
$
5,512

 
$
5,512

Change in Fair Value Recognized in AOCI
 
—

 
—

 
—

Amounts Reclassified from AOCI
 
—

 
(190
)
 
(190
)
Net Current Period Other Comprehensive Income
 
—

 
(190
)
 
(190
)
Balance in AOCI as of June 30, 2014
 
$
—

 
$
5,322

 
$
5,322

 
PSO

Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Three Months Ended June 30, 2013
 
 
Cash Flow Hedges
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Total
 
 
(in thousands)
Balance in AOCI as of March 31, 2013
 
$
44

 
$
6,270

 
$
6,314

Change in Fair Value Recognized in AOCI
 
(61
)
 
1

 
(60
)
Amounts Reclassified from AOCI
 
(4
)
 
(190
)
 
(194
)
Net Current Period Other Comprehensive Income
 
(65
)
 
(189
)
 
(254
)
Balance in AOCI as of June 30, 2013
 
$
(21
)
 
$
6,081

 
$
6,060


PSO

Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Six Months Ended June 30, 2014
 
 
Cash Flow Hedges
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Total
 
 
(in thousands)
Balance in AOCI as of December 31, 2013
 
$
57

 
$
5,701

 
$
5,758

Change in Fair Value Recognized in AOCI
 
—

 
—

 
—

Amounts Reclassified from AOCI
 
(57
)
 
(379
)
 
(436
)
Net Current Period Other Comprehensive Income
 
(57
)
 
(379
)
 
(436
)
Balance in AOCI as of June 30, 2014
 
$
—

 
$
5,322

 
$
5,322


PSO

Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Six Months Ended June 30, 2013
 
 
Cash Flow Hedges
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Total
 
 
(in thousands)
Balance in AOCI as of December 31, 2012
 
$
21

 
$
6,460

 
$
6,481

Change in Fair Value Recognized in AOCI
 
(25
)
 
1

 
(24
)
Amounts Reclassified from AOCI
 
(17
)
 
(380
)
 
(397
)
Net Current Period Other Comprehensive Income
 
(42
)
 
(379
)
 
(421
)
Balance in AOCI as of June 30, 2013
 
$
(21
)
 
$
6,081

 
$
6,060
Reclassifications from Accumulated Other Comprehensive Income
PSO

Reclassifications from Accumulated Other Comprehensive Income (Loss)
For the Three Months Ended June 30, 2014 and 2013
 
 
Amount of (Gain) Loss
Reclassified from AOCI
 
 
Three Months Ended June 30,
 
 
2014
 
2013
Gains and Losses on Cash Flow Hedges
 
(in thousands)
Commodity:
 
 

 
 
Other Operation Expense
 
$
—

 
$
(6
)
Subtotal - Commodity
 
—

 
(6
)
 
 
 

 
 
Interest Rate and Foreign Currency:
 
 

 
 
Interest Expense
 
(292
)
 
(292
)
Subtotal - Interest Rate and Foreign Currency
 
(292
)
 
(292
)
 
 
 
 
 
Reclassifications from AOCI, before Income Tax (Expense) Credit
 
(292
)
 
(298
)
Income Tax (Expense) Credit
 
(102
)
 
(104
)
Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
$
(190
)
 
$
(194
)
 
PSO

Reclassifications from Accumulated Other Comprehensive Income (Loss)
For the Six Months Ended June 30, 2014 and 2013
 
 
Amount of (Gain) Loss
Reclassified from AOCI
 
 
Six Months Ended June 30,
 
 
2014
 
2013
Gains and Losses on Cash Flow Hedges
 
(in thousands)
Commodity:
 
 

 
 
Other Operation Expense
 
$
(8
)
 
$
(15
)
Maintenance Expense
 
(9
)
 
(4
)
Property, Plant and Equipment
 
(13
)
 
(7
)
Regulatory Assets/(Liabilities), Net (a)
 
(58
)
 
—

Subtotal - Commodity
 
(88
)
 
(26
)
 
 
 

 
 
Interest Rate and Foreign Currency:
 
 

 
 
Interest Expense
 
(584
)
 
(584
)
Subtotal - Interest Rate and Foreign Currency
 
(584
)
 
(584
)
 
 
 
 
 
Reclassifications from AOCI, before Income Tax (Expense) Credit
 
(672
)
 
(610
)
Income Tax (Expense) Credit
 
(236
)
 
(213
)
Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
$
(436
)
 
$
(397
)

(a)
Represents realized gains and losses subject to regulatory accounting treatment recorded as either current or noncurrent on the condensed balance sheets.
Southwestern Electric Power Co [Member]
  
Changes in Accumulated Other Comprehensive Income by Component
SWEPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Three Months Ended June 30, 2014
 
 
Cash Flow Hedges
 
 
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Pension
and OPEB
 
Total
 
 
(in thousands)
Balance in AOCI as of March 31, 2014
 
$
—

 
$
(12,736
)
 
$
4,560

 
$
(8,176
)
Change in Fair Value Recognized in AOCI
 
—

 
—

 
—

 
—

Amounts Reclassified from AOCI
 
—

 
567

 
(235
)
 
332

Net Current Period Other
Comprehensive Income
 
—

 
567

 
(235
)
 
332

Balance in AOCI as of June 30, 2014
 
$
—

 
$
(12,169
)
 
$
4,325

 
$
(7,844
)

SWEPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Three Months Ended June 30, 2013
 
 
Cash Flow Hedges
 
 
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Pension
and OPEB
 
Total
 
 
(in thousands)
Balance in AOCI as of March 31, 2013
 
$
51

 
$
(15,004
)
 
$
(2,374
)
 
$
(17,327
)
Change in Fair Value Recognized in AOCI
 
(71
)
 
—

 
—

 
(71
)
Amounts Reclassified from AOCI
 
(6
)
 
567

 
(64
)
 
497

Net Current Period Other
Comprehensive Income
 
(77
)
 
567

 
(64
)
 
426

Balance in AOCI as of June 30, 2013
 
$
(26
)
 
$
(14,437
)
 
$
(2,438
)
 
$
(16,901
)

SWEPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Six Months Ended June 30, 2014
 
 
Cash Flow Hedges
 
 
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Pension
and OPEB
 
Total
 
 
(in thousands)
Balance in AOCI as of December 31, 2013
 
$
66

 
$
(13,304
)
 
$
4,794

 
$
(8,444
)
Change in Fair Value Recognized in AOCI
 
—

 
—

 
—

 
—

Amounts Reclassified from AOCI
 
(66
)
 
1,135

 
(469
)
 
600

Net Current Period Other
Comprehensive Income
 
(66
)
 
1,135

 
(469
)
 
600

Balance in AOCI as of June 30, 2014
 
$
—

 
$
(12,169
)
 
$
4,325

 
$
(7,844
)

SWEPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Six Months Ended June 30, 2013
 
 
Cash Flow Hedges
 
 
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Pension
and OPEB
 
Total
 
 
(in thousands)
Balance in AOCI as of December 31, 2012
 
$
22

 
$
(15,571
)
 
$
(2,311
)
 
$
(17,860
)
Change in Fair Value Recognized in AOCI
 
(27
)
 
—

 
—

 
(27
)
Amounts Reclassified from AOCI
 
(21
)
 
1,134

 
(127
)
 
986

Net Current Period Other
Comprehensive Income
 
(48
)
 
1,134

 
(127
)
 
959

Balance in AOCI as of June 30, 2013
 
$
(26
)
 
$
(14,437
)
 
$
(2,438
)
 
$
(16,901
)
Reclassifications from Accumulated Other Comprehensive Income
SWEPCo

Reclassifications from Accumulated Other Comprehensive Income (Loss)
For the Three Months Ended June 30, 2014 and 2013
 
 
Amount of (Gain) Loss
Reclassified from AOCI
 
 
Three Months Ended June 30,
 
 
2014
 
2013
Gains and Losses on Cash Flow Hedges
 
(in thousands)
Commodity:
 
 

 
 
Other Operation Expense
 
$
—

 
$
(6
)
Maintenance Expense
 
—

 
(1
)
Property, Plant and Equipment
 
—

 
(1
)
Subtotal - Commodity
 
—

 
(8
)
 
 
 

 
 
Interest Rate and Foreign Currency:
 
 

 
 
Interest Expense
 
872

 
872

Subtotal - Interest Rate and Foreign Currency
 
872

 
872

 
 
 
 
 
Reclassifications from AOCI, before Income Tax (Expense) Credit
 
872

 
864

Income Tax (Expense) Credit
 
305

 
303

Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
567

 
561

 
 
 
 
 
Pension and OPEB
 
 

 
 
Amortization of Prior Service Cost (Credit)
 
(477
)
 
(447
)
Amortization of Actuarial (Gains)/Losses
 
115

 
348

Reclassifications from AOCI, before Income Tax (Expense) Credit
 
(362
)
 
(99
)
Income Tax (Expense) Credit
 
(127
)
 
(35
)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
(235
)
 
(64
)
 
 
 

 
 
Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
$
332

 
$
497

 
SWEPCo

Reclassifications from Accumulated Other Comprehensive Income (Loss)
For the Six Months Ended June 30, 2014 and 2013
 
 
Amount of (Gain) Loss
Reclassified from AOCI
 
 
Six Months Ended June 30,
 
 
2014
 
2013
Gains and Losses on Cash Flow Hedges
 
(in thousands)
Commodity:
 
 

 
 
Other Operation Expense
 
$
(13
)
 
$
(16
)
Maintenance Expense
 
(10
)
 
(7
)
Property, Plant and Equipment
 
(11
)
 
(8
)
Regulatory Assets/(Liabilities), Net (a)
 
(67
)
 
—

Subtotal - Commodity
 
(101
)
 
(31
)
 
 
 

 
 
Interest Rate and Foreign Currency:
 
 

 
 
Interest Expense
 
1,744

 
1,744

Subtotal - Interest Rate and Foreign Currency
 
1,744

 
1,744

 
 
 
 
 
Reclassifications from AOCI, before Income Tax (Expense) Credit
 
1,643

 
1,713

Income Tax (Expense) Credit
 
574

 
600

Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
1,069

 
1,113

 
 
 
 
 
Pension and OPEB
 
 

 
 
Amortization of Prior Service Cost (Credit)
 
(955
)
 
(892
)
Amortization of Actuarial (Gains)/Losses
 
233

 
696

Reclassifications from AOCI, before Income Tax (Expense) Credit
 
(722
)
 
(196
)
Income Tax (Expense) Credit
 
(253
)
 
(69
)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
(469
)
 
(127
)
 
 
 

 
 
Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
$
600

 
$
986

(a)
Represents realized gains and losses subject to regulatory accounting treatment recorded as either current or noncurrent on the condensed balance sheets.