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Comprehensive Income (Tables)
12 Months Ended
Dec. 31, 2015
Changes in Accumulated Other Comprehensive Income (Loss) by Component
AEP
 
 
 
 
 
 
 
 
 
 
 
 
Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Year Ended December 31, 2015
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Cash Flow Hedges
 
 
 
Pension and OPEB
 
 
 
 
Commodity
 
Interest Rate
and Foreign
Currency
 
Securities Available for Sale
 
Amortization
of Deferred
Costs
 
Changes
in Funded
Status
 
Total
 
 
(in millions)
Balance in AOCI as of December 31, 2014
 
$
1.6

 
$
(19.1
)
 
$
7.7

 
$
138.7

 
$
(232.0
)
 
$
(103.1
)
Change in Fair Value Recognized in AOCI
 
5.6

 

 
(0.6
)
 

 
(25.7
)
 
(20.7
)
Amounts Reclassified from AOCI
 
(12.4
)
 
1.9

 

 
1.2

 

 
(9.3
)
Net Current Period Other Comprehensive Income (Loss)
 
(6.8
)
 
1.9

 
(0.6
)
 
1.2

 
(25.7
)
 
(30.0
)
Pension and OPEB Adjustment Related to Mitchell Plant
 

 

 

 

 
6.0

 
6.0

Balance in AOCI as of December 31, 2015
 
$
(5.2
)
 
$
(17.2
)
 
$
7.1

 
$
139.9

 
$
(251.7
)
 
$
(127.1
)
AEP
 
 
 
 
 
 
 
 
 
 
 
 
Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Year Ended December 31, 2014
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Cash Flow Hedges
 
 
 
Pension and OPEB
 
 
 
 
Commodity
 
Interest Rate
and Foreign
Currency
 
Securities Available for Sale
 
Amortization
of Deferred
Costs
 
Changes
in Funded
Status
 
Total
 
 
(in millions)
Balance in AOCI as of December 31, 2013
 
$
0.2

 
$
(23.0
)
 
$
6.8

 
$
133.9

 
$
(233.1
)
 
$
(115.2
)
Change in Fair Value Recognized in AOCI
 
(9.8
)
 

 
0.9

 

 
1.1

 
(7.8
)
Amounts Reclassified from AOCI
 
11.2

 
3.9

 

 
4.8

 

 
19.9

Net Current Period Other Comprehensive Income
 
1.4

 
3.9

 
0.9

 
4.8

 
1.1

 
12.1

Balance in AOCI as of December 31, 2014
 
$
1.6

 
$
(19.1
)
 
$
7.7

 
$
138.7

 
$
(232.0
)
 
$
(103.1
)

AEP
 
 
 
 
 
 
 
 
 
 
 
 
Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Year Ended December 31, 2013
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Cash Flow Hedges
 
 
 
Pension and OPEB
 
 
 
 
Commodity
 
Interest Rate
and Foreign
Currency
 
Securities Available for Sale
 
Amortization
of Deferred
Costs
 
Changes
in Funded
Status
 
Total
 
 
(in millions)
Balance in AOCI as of December 31, 2012
 
$
(8.1
)
 
$
(30.2
)
 
$
4.2

 
$
112.0

 
$
(414.9
)
 
$
(337.0
)
Change in Fair Value Recognized in AOCI
 
10.4

 
2.6

 
2.6

 

 
176.6

 
192.2

Amounts Reclassified from AOCI
 
(2.1
)
 
4.6

 

 
21.9

 

 
24.4

Net Current Period Other Comprehensive Income
 
8.3

 
7.2

 
2.6

 
21.9

 
176.6

 
216.6

Pension and OPEB Adjustment Related to Mitchell Plant
 

 

 

 

 
5.2

 
5.2

Balance in AOCI as of December 31, 2013
 
$
0.2

 
$
(23.0
)
 
$
6.8

 
$
133.9

 
$
(233.1
)
 
$
(115.2
)

Reclassifications from Accumulated Other Comprehensive Income (Loss)
(a)
Represents realized gains and losses subject to regulatory accounting treatment recorded as either current or noncurrent on the balance sheets.
AEP
 
 
 
 
 
 
Reclassifications from Accumulated Other Comprehensive Income (Loss)
 
 
 
 
 
 
 
 
 
Amount of (Gain) Loss
Reclassified from AOCI
 
 
Years Ended December 31,
 
 
2015
 
2014
 
2013
Gains and Losses on Cash Flow Hedges
 
(in millions)
Commodity:
 
 
 
 
 
 
Vertically Integrated Utilities Revenues
 
$

 
$

 
$
(1.1
)
Generation & Marketing Revenues
 
(48.1
)
 
59.1

 
(9.7
)
Purchased Electricity for Resale
 
29.1

 
(39.1
)
 
7.6

Regulatory Assets/(Liabilities), Net (a)
 

 
(2.8
)
 

Subtotal  Commodity
 
(19.0
)
 
17.2

 
(3.2
)
 
 
 
 
 
 
 
Interest Rate and Foreign Currency:
 
 
 
 
 
 
Interest Expense
 
2.9

 
6.1

 
7.1

Subtotal  Interest Rate and Foreign Currency
 
2.9

 
6.1

 
7.1

 
 
 
 
 
 
 
Reclassifications from AOCI, before Income Tax (Expense) Credit
 
(16.1
)
 
23.3

 
3.9

Income Tax (Expense) Credit
 
(5.6
)
 
8.2

 
1.4

Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
(10.5
)
 
15.1

 
2.5

 
 
 
 
 
 
 
Pension and OPEB
 
 
 
 
 
 
Amortization of Prior Service Cost (Credit)
 
(19.5
)
 
(20.6
)
 
(21.0
)
Amortization of Actuarial (Gains)/Losses
 
21.3

 
28.0

 
54.7

Reclassifications from AOCI, before Income Tax (Expense) Credit
 
1.8

 
7.4

 
33.7

Income Tax (Expense) Credit
 
0.6

 
2.6

 
11.8

Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
1.2

 
4.8

 
21.9

 
 
 
 
 
 
 
Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
$
(9.3
)
 
$
19.9


$
24.4

Appalachian Power Co [Member]  
Changes in Accumulated Other Comprehensive Income (Loss) by Component
APCo
 
 
 
 
 
 
 
 
 
Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Year Ended December 31, 2015
 
 
 
 
 
 
 
 
 
 
 
Cash Flow Hedges
 
Pension and OPEB
 
 
 
Commodity
 
Interest Rate
and Foreign
Currency
 
Amortization
of Deferred
Costs
 
Changes
in Funded
Status
 
Total
 
(in millions)
Balance in AOCI as of December 31, 2014
$

 
$
3.9

 
$
19.2

 
$
(18.1
)
 
$
5.0

Change in Fair Value Recognized in AOCI

 

 

 
(5.7
)
 
(5.7
)
Amounts Reclassified from AOCI

 
(0.3
)
 
(1.8
)
 

 
(2.1
)
Net Current Period Other Comprehensive Loss

 
(0.3
)
 
(1.8
)
 
(5.7
)
 
(7.8
)
Balance in AOCI as of December 31, 2015
$

 
$
3.6

 
$
17.4

 
$
(23.8
)
 
$
(2.8
)
APCo
 
 
 
 
 
 
 
 
 
Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Year Ended December 31, 2014
 
 
 
 
 
 
 
 
 
 
 
Cash Flow Hedges
 
Pension and OPEB
 
 
 
Commodity
 
Interest Rate
and Foreign
Currency
 
Amortization
of Deferred
Costs
 
Changes
in Funded
Status
 
Total
 
(in millions)
Balance in AOCI as of December 31, 2013
$
0.1

 
$
3.1

 
$
20.5

 
$
(20.8
)
 
$
2.9

Change in Fair Value Recognized in AOCI
1.7

 

 

 
2.7

 
4.4

Amounts Reclassified from AOCI
(1.8
)
 
0.8

 
(1.3
)
 

 
(2.3
)
Net Current Period Other Comprehensive Income (Loss)
(0.1
)
 
0.8

 
(1.3
)
 
2.7

 
2.1

Balance in AOCI as of December 31, 2014
$

 
$
3.9

 
$
19.2

 
$
(18.1
)
 
$
5.0


APCo
 
 
 
 
 
 
 
 
 
Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Year Ended December 31, 2013
 
 
 
 
 
 
 
 
 
 
 
Cash Flow Hedges
 
Pension and OPEB
 
 
 
Commodity
 
Interest Rate
and Foreign
Currency
 
Amortization
of Deferred
Costs
 
Changes
in Funded
Status
 
Total
 
(in millions)
Balance in AOCI as of December 31, 2012
$
(0.6
)
 
$
2.1

 
$
19.1

 
$
(50.5
)
 
$
(29.9
)
Change in Fair Value Recognized in AOCI
0.7

 

 

 
29.7

 
30.4

Amounts Reclassified from AOCI

 
1.0

 
1.4

 

 
2.4

Net Current Period Other Comprehensive Income
0.7

 
1.0

 
1.4

 
29.7

 
32.8

Balance in AOCI as of December 31, 2013
$
0.1

 
$
3.1

 
$
20.5

 
$
(20.8
)
 
$
2.9

Reclassifications from Accumulated Other Comprehensive Income (Loss)
(a)
Represents realized gains and losses subject to regulatory accounting treatment recorded as either current or noncurrent on the balance sheets.
APCo
 
 
 
 
 
 
Reclassifications from Accumulated Other Comprehensive Income (Loss)
 
 
 
 
 
 
 
 
 
Amount of (Gain) Loss
Reclassified from AOCI
 
 
Years Ended December 31,
 
 
2015
 
2014
 
2013
Gains and Losses on Cash Flow Hedges
 
(in millions)
Commodity:
 
 
 
 
 
 
Electric Generation, Transmission and Distribution Revenues
 
$

 
$

 
$
(0.1
)
Purchased Electricity for Resale
 

 
(0.5
)
 
0.1

Regulatory Assets/(Liabilities), Net (a)
 

 
(2.2
)
 

Subtotal  Commodity
 

 
(2.7
)
 

 
 
 
 
 
 
 
Interest Rate and Foreign Currency:
 
 
 
 
 
 
Interest Expense
 
(0.4
)
 
1.2

 
1.5

Subtotal  Interest Rate and Foreign Currency
 
(0.4
)
 
1.2

 
1.5

 
 
 
 
 
 
 
Reclassifications from AOCI, before Income Tax (Expense) Credit
 
(0.4
)
 
(1.5
)
 
1.5

Income Tax (Expense) Credit
 
(0.1
)
 
(0.5
)
 
0.5

Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
(0.3
)
 
(1.0
)
 
1.0

 
 
 
 
 
 
 
Pension and OPEB
 
 
 
 
 
 
Amortization of Prior Service Cost (Credit)
 
(5.1
)
 
(5.1
)
 
(5.1
)
Amortization of Actuarial (Gains)/Losses
 
2.3

 
3.1

 
7.3

Reclassifications from AOCI, before Income Tax (Expense) Credit
 
(2.8
)
 
(2.0
)
 
2.2

Income Tax (Expense) Credit
 
(1.0
)
 
(0.7
)
 
0.8

Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
(1.8
)
 
(1.3
)
 
1.4

 
 
 
 
 
 
 
Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
$
(2.1
)
 
$
(2.3
)
 
$
2.4

Indiana Michigan Power Co [Member]  
Changes in Accumulated Other Comprehensive Income (Loss) by Component
I&M
 
 
 
 
 
 
 
 
 
Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Year Ended December 31, 2015
 
 
 
 
 
 
 
 
 
 
 
Cash Flow Hedges
 
Pension and OPEB
 
 
 
Commodity
 
Interest Rate
and Foreign
Currency
 
Amortization
of Deferred
Costs
 
Changes
in Funded
Status
 
Total
 
(in millions)
Balance in AOCI as of December 31, 2014
$

 
$
(14.4
)
 
$
5.1

 
$
(5.0
)
 
$
(14.3
)
Change in Fair Value Recognized in AOCI

 

 

 
(3.5
)
 
(3.5
)
Amounts Reclassified from AOCI

 
1.1

 

 

 
1.1

Net Current Period Other Comprehensive Income (Loss)

 
1.1

 

 
(3.5
)
 
(2.4
)
Balance in AOCI as of December 31, 2015
$

 
$
(13.3
)
 
$
5.1

 
$
(8.5
)
 
$
(16.7
)

I&M
 
 
 
 
 
 
 
 
 
Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Year Ended December 31, 2014
 
 
 
 
 
 
 
 
 
 
 
Cash Flow Hedges
 
Pension and OPEB
 
 
 
Commodity
 
Interest Rate
and Foreign
Currency
 
Amortization
of Deferred
Costs
 
Changes
in Funded
Status
 
Total
 
(in millions)
Balance in AOCI as of December 31, 2013
$
0.1

 
$
(16.0
)
 
$
4.9

 
$
(4.5
)
 
$
(15.5
)
Change in Fair Value Recognized in AOCI
1.1

 

 

 
(0.5
)
 
0.6

Amounts Reclassified from AOCI
(1.2
)
 
1.6

 
0.2

 

 
0.6

Net Current Period Other Comprehensive Income (Loss)
(0.1
)
 
1.6

 
0.2

 
(0.5
)
 
1.2

Balance in AOCI as of December 31, 2014
$

 
$
(14.4
)
 
$
5.1

 
$
(5.0
)
 
$
(14.3
)

I&M
 
 
 
 
 
 
 
 
 
Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Year Ended December 31, 2013
 
 
 
 
 
 
 
 
 
 
 
Cash Flow Hedges
 
Pension and OPEB
 
 
 
Commodity
 
Interest Rate
and Foreign
Currency
 
Amortization
of Deferred
Costs
 
Changes
in Funded
Status
 
Total
 
(in millions)
Balance in AOCI as of December 31, 2012
$
(0.4
)
 
$
(19.7
)
 
$
4.2

 
$
(13.0
)
 
$
(28.9
)
Change in Fair Value Recognized in AOCI
0.5

 
2.3

 

 
8.5

 
11.3

Amounts Reclassified from AOCI

 
1.4

 
0.7

 

 
2.1

Net Current Period Other Comprehensive Income
0.5

 
3.7

 
0.7

 
8.5

 
13.4

Balance in AOCI as of December 31, 2013
$
0.1

 
$
(16.0
)
 
$
4.9

 
$
(4.5
)
 
$
(15.5
)

Reclassifications from Accumulated Other Comprehensive Income (Loss)
(a)
Represents realized gains and losses subject to regulatory accounting treatment recorded as either current or noncurrent on the balance sheets.
I&M
 
 
 
 
 
 
Reclassifications from Accumulated Other Comprehensive Income (Loss)
 
 
 
 
 
 
 
 
 
 Amount of (Gain) Loss
Reclassified from AOCI
 
 
Years Ended December 31,
 
 
2015
 
2014
 
2013
Gains and Losses on Cash Flow Hedges
 
(in millions)
Commodity:
 
 
 
 
 
 
Electric Generation, Transmission and Distribution Revenues
 
$

 
$

 
$
(0.2
)
Purchased Electricity for Resale
 

 
(0.8
)
 
0.2

Regulatory Assets/(Liabilities), Net (a)
 

 
(1.0
)
 

Subtotal  Commodity
 

 
(1.8
)
 

 
 
 
 
 
 
 
Interest Rate and Foreign Currency:
 
 
 
 
 
 
Interest Expense
 
1.7

 
2.4

 
2.2

Subtotal  Interest Rate and Foreign Currency
 
1.7

 
2.4

 
2.2

 
 
 
 
 
 
 
Reclassifications from AOCI, before Income Tax (Expense) Credit
 
1.7

 
0.6

 
2.2

Income Tax (Expense) Credit
 
0.6

 
0.2

 
0.8

Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
1.1

 
0.4

 
1.4

 
 
 
 
 
 
 
Pension and OPEB
 
 
 
 
 
 
Amortization of Prior Service Cost (Credit)
 
(0.9
)
 
(0.8
)
 
(0.8
)
Amortization of Actuarial (Gains)/Losses
 
0.9

 
1.1

 
1.9

Reclassifications from AOCI, before Income Tax (Expense) Credit
 

 
0.3

 
1.1

Income Tax (Expense) Credit
 

 
0.1

 
0.4

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

 
0.2

 
0.7

 
 
 
 
 
 
 
Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
$
1.1

 
$
0.6

 
$
2.1

Ohio Power Co [Member]  
Changes in Accumulated Other Comprehensive Income (Loss) by Component
OPCo
 
 
 
 
 
 
 
 
 
Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Year Ended December 31, 2015
 
 
 
 
 
 
 
 
 
 
 
Cash Flow Hedges
 
Pension and OPEB
 
 
 
Commodity
 
Interest Rate
and Foreign
Currency
 
Amortization
of Deferred
Costs
 
Changes
in Funded
Status
 
Total
 
(in millions)
Balance in AOCI as of December 31, 2014
$

 
$
5.6

 
$
58.4

 
$
(58.4
)
 
$
5.6

Change in Fair Value Recognized in AOCI

 

 

 

 

Amounts Reclassified from AOCI

 
(1.3
)
 

 

 
(1.3
)
Net Current Period Other Comprehensive Loss

 
(1.3
)
 

 

 
(1.3
)
Balance in AOCI as of December 31, 2015
$

 
$
4.3

 
$
58.4

 
$
(58.4
)
 
$
4.3

OPCo
 
 
 
 
 
 
 
 
 
Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Year Ended December 31, 2014
 
 
 
 
 
 
 
 
 
 
 
Cash Flow Hedges
 
Pension and OPEB
 
 
 
Commodity
 
Interest Rate
and Foreign
Currency
 
Amortization
of Deferred
Costs
 
Changes
in Funded
Status
 
Total
 
(in millions)
Balance in AOCI as of December 31, 2013
$
0.1

 
$
7.0

 
$
58.4

 
$
(58.4
)
 
$
7.1

Change in Fair Value Recognized in AOCI

 

 

 

 

Amounts Reclassified from AOCI
(0.1
)
 
(1.4
)
 

 

 
(1.5
)
Net Current Period Other Comprehensive Loss
(0.1
)
 
(1.4
)
 

 

 
(1.5
)
Balance in AOCI as of December 31, 2014
$

 
$
5.6

 
$
58.4

 
$
(58.4
)
 
$
5.6


OPCo
 
 
 
 
 
 
 
 
 
Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Year Ended December 31, 2013
 
 
 
 
 
 
 
 
 
 
 
Cash Flow Hedges
 
Pension and OPEB
 
 
 
Commodity
 
Interest Rate
and Foreign
Currency
 
Amortization
of Deferred
Costs
 
Changes
in Funded
Status
 
Total
 
(in millions)
Balance in AOCI as of December 31, 2012
$
(0.9
)
 
$
8.1

 
$
45.9

 
$
(218.8
)
 
$
(165.7
)
Change in Fair Value Recognized in AOCI
1.0

 

 

 
65.4

 
66.4

Amounts Reclassified from AOCI

 
(1.3
)
 
12.5

 

 
11.2

Net Current Period Other Comprehensive Income (Loss)
1.0

 
(1.3
)
 
12.5

 
65.4

 
77.6

Distribution of Cook Coal Terminal to Parent

 

 

 
19.6

 
19.6

Distribution of OPCo Generation to Parent

 
0.2

 

 
75.4

 
75.6

Balance in AOCI as of December 31, 2013
$
0.1

 
$
7.0

 
$
58.4

 
$
(58.4
)
 
$
7.1


Reclassifications from Accumulated Other Comprehensive Income (Loss)
(a)
Represents realized gains and losses subject to regulatory accounting treatment recorded as either current or noncurrent on the balance sheets.
OPCo
 
 
 
 
 
 
Reclassifications from Accumulated Other Comprehensive Income (Loss)
 
 
 
 
 
 
 
 
 
 Amount of (Gain) Loss
Reclassified from AOCI
 
 
Years Ended December 31,
 
 
2015
 
2014
 
2013
Gains and Losses on Cash Flow Hedges
 
(in millions)
Commodity:
 
 
 
 
 
 
Electric Generation, Transmission and Distribution Revenues
 
$

 
$

 
$
(0.4
)
Purchased Electricity for Resale
 

 

 
0.6

Other Operation Expense
 

 

 
(0.1
)
Regulatory Assets/(Liabilities), Net (a)
 

 
(0.2
)
 

Subtotal  Commodity
 

 
(0.2
)
 
0.1

 
 
 
 
 
 
 
Interest Rate and Foreign Currency:
 
 
 
 
 
 
Interest Expense
 
(2.0
)
 
(2.1
)
 
(2.1
)
Subtotal  Interest Rate and Foreign Currency
 
(2.0
)
 
(2.1
)
 
(2.1
)
 
 
 
 
 
 
 
Reclassifications from AOCI, before Income Tax (Expense) Credit
 
(2.0
)
 
(2.3
)
 
(2.0
)
Income Tax (Expense) Credit
 
(0.7
)
 
(0.8
)
 
(0.7
)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
(1.3
)
 
(1.5
)
 
(1.3
)
 
 
 
 
 
 
 
Pension and OPEB
 
 
 
 
 
 
Amortization of Prior Service Cost (Credit)
 

 

 
(5.8
)
Amortization of Actuarial (Gains)/Losses
 

 

 
25.0

Reclassifications from AOCI, before Income Tax (Expense) Credit
 

 

 
19.2

Income Tax (Expense) Credit
 

 

 
6.7

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

 

 
12.5

 
 
 
 
 
 
 
Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
$
(1.3
)
 
$
(1.5
)
 
$
11.2

Public Service Co Of Oklahoma [Member]  
Changes in Accumulated Other Comprehensive Income (Loss) by Component
PSO
 
 
 
 
 
Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Year Ended December 31, 2015
 
 
 
 
 
 
 
Cash Flow Hedges
 
 
 
Commodity
 
Interest Rate
and Foreign
Currency
 
Total
 
(in millions)
Balance in AOCI as of December 31, 2014
$

 
$
5.0

 
$
5.0

Change in Fair Value Recognized in AOCI

 

 

Amounts Reclassified from AOCI

 
(0.8
)
 
(0.8
)
Net Current Period Other Comprehensive Loss

 
(0.8
)
 
(0.8
)
Balance in AOCI as of December 31, 2015
$

 
$
4.2

 
$
4.2

PSO
 
 
 
 
 
Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Year Ended December 31, 2014
 
 
 
 
 
 
 
Cash Flow Hedges
 
 
 
Commodity
 
Interest Rate
and Foreign
Currency
 
Total
 
(in millions)
Balance in AOCI as of December 31, 2013
$
0.1

 
$
5.7

 
$
5.8

Change in Fair Value Recognized in AOCI

 

 

Amounts Reclassified from AOCI
(0.1
)
 
(0.7
)
 
(0.8
)
Net Current Period Other Comprehensive Loss
(0.1
)
 
(0.7
)
 
(0.8
)
Balance in AOCI as of December 31, 2014
$

 
$
5.0

 
$
5.0


PSO
 
 
 
 
 
Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Year Ended December 31, 2013
 
 
 
 
 
 
 
Cash Flow Hedges
 
 
 
Commodity
 
Interest Rate
and Foreign
Currency
 
Total
 
(in millions)
Balance in AOCI as of December 31, 2012
$

 
$
6.5

 
$
6.5

Change in Fair Value Recognized in AOCI
0.1

 

 
0.1

Amounts Reclassified from AOCI

 
(0.8
)
 
(0.8
)
Net Current Period Other Comprehensive Income (Loss)
0.1

 
(0.8
)
 
(0.7
)
Balance in AOCI as of December 31, 2013
$
0.1

 
$
5.7

 
$
5.8


Reclassifications from Accumulated Other Comprehensive Income (Loss)
(a)
Represents realized gains and losses subject to regulatory accounting treatment recorded as either current or noncurrent on the balance sheets.
PSO
 
 
 
 
 
 
Reclassifications from Accumulated Other Comprehensive Income (Loss)
 
 
 
 
 
 
 
 
 
 Amount of (Gain) Loss
Reclassified from AOCI
 
 
Years Ended December 31,
 
 
2015
 
2014
 
2013
Gains and Losses on Cash Flow Hedges
 
(in millions)
Commodity:
 
 
 
 
 
 
Regulatory Assets/(Liabilities), Net (a)
 
$

 
$
(0.1
)
 
$

Subtotal  Commodity
 

 
(0.1
)
 

 
 
 
 
 
 
 
Interest Rate and Foreign Currency:
 
 
 
 
 
 
Interest Expense
 
(1.2
)
 
(1.1
)
 
(1.2
)
Subtotal  Interest Rate and Foreign Currency
 
(1.2
)
 
(1.1
)
 
(1.2
)
 
 
 
 
 
 
 
Reclassifications from AOCI, before Income Tax (Expense) Credit
 
(1.2
)
 
(1.2
)
 
(1.2
)
Income Tax (Expense) Credit
 
(0.4
)
 
(0.4
)
 
(0.4
)
Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
$
(0.8
)
 
$
(0.8
)
 
$
(0.8
)
Southwestern Electric Power Co [Member]  
Changes in Accumulated Other Comprehensive Income (Loss) by Component
SWEPCo
 
 
 
 
 
 
 
 
 
Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Year Ended December 31, 2015
 
 
 
 
 
 
 
 
 
 
 
Cash Flow Hedges
 
Pension and OPEB
 
 
 
Commodity
 
Interest Rate
and Foreign
Currency
 
Amortization
of Deferred
Costs
 
Changes
in Funded
Status
 
Total
 
(in millions)
Balance in AOCI as of December 31, 2014
$

 
$
(11.1
)
 
$
3.6

 
$

 
$
(7.5
)
Change in Fair Value Recognized in AOCI

 

 

 
(2.9
)
 
(2.9
)
Amounts Reclassified from AOCI

 
2.0

 
(1.0
)
 

 
1.0

Net Current Period Other Comprehensive Income (Loss)

 
2.0

 
(1.0
)
 
(2.9
)
 
(1.9
)
Balance in AOCI as of December 31, 2015
$

 
$
(9.1
)
 
$
2.6

 
$
(2.9
)
 
$
(9.4
)
SWEPCo
 
 
 
 
 
 
 
 
 
Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Year Ended December 31, 2014
 
 
 
 
 
 
 
 
 
 
 
Cash Flow Hedges
 
Pension and OPEB
 
 
 
Commodity
 
Interest Rate
and Foreign
Currency
 
Amortization
of Deferred
Costs
 
Changes
in Funded
Status
 
Total
 
(in millions)
Balance in AOCI as of December 31, 2013
$

 
$
(13.3
)
 
$
4.5

 
$
0.3

 
$
(8.5
)
Change in Fair Value Recognized in AOCI

 

 

 
(0.3
)
 
(0.3
)
Amounts Reclassified from AOCI

 
2.2

 
(0.9
)
 

 
1.3

Net Current Period Other Comprehensive Income (Loss)

 
2.2

 
(0.9
)
 
(0.3
)
 
1.0

Balance in AOCI as of December 31, 2014
$

 
$
(11.1
)
 
$
3.6

 
$

 
$
(7.5
)

SWEPCo
 
 
 
 
 
 
 
 
 
Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Year Ended December 31, 2013
 
 
 
 
 
 
 
 
 
 
 
Cash Flow Hedges
 
Pension and OPEB
 
 
 
Commodity
 
Interest Rate
and Foreign
Currency
 
Amortization
of Deferred
Costs
 
Changes
in Funded
Status
 
Total
 
(in millions)
Balance in AOCI as of December 31, 2012
$

 
$
(15.6
)
 
$
4.8

 
$
(7.1
)
 
$
(17.9
)
Change in Fair Value Recognized in AOCI
0.1

 

 

 
7.4

 
7.5

Amounts Reclassified from AOCI
(0.1
)
 
2.3

 
(0.3
)
 

 
1.9

Net Current Period Other Comprehensive Income (Loss)

 
2.3

 
(0.3
)
 
7.4

 
9.4

Balance in AOCI as of December 31, 2013
$

 
$
(13.3
)
 
$
4.5

 
$
0.3

 
$
(8.5
)
Reclassifications from Accumulated Other Comprehensive Income (Loss)
SWEPCo
 
 
 
 
 
 
Reclassifications from Accumulated Other Comprehensive Income (Loss)
 
 
 
 
 
 
 
 
 
 Amount of (Gain) Loss
Reclassified from AOCI
 
 
Years Ended December 31,
 
 
2015
 
2014
 
2013
Gains and Losses on Cash Flow Hedges
 
(in millions)
Commodity:
 
 
 
 
 
 
Other Operation Expense
 
$

 
$

 
$
(0.1
)
Regulatory Assets/(Liabilities), Net (a)
 

 
(0.1
)
 

Subtotal  Commodity
 

 
(0.1
)
 
(0.1
)
 
 
 
 
 
 
 
Interest Rate and Foreign Currency:
 
 
 
 
 
 
Interest Expense
 
3.1

 
3.5

 
3.5

Subtotal  Interest Rate and Foreign Currency
 
3.1

 
3.5

 
3.5

 
 
 
 
 
 
 
Reclassifications from AOCI, before Income Tax (Expense) Credit
 
3.1

 
3.4

 
3.4

Income Tax (Expense) Credit
 
1.1

 
1.2

 
1.2

Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
2.0

 
2.2

 
2.2

 
 
 
 
 
 
 
Pension and OPEB
 
 
 
 
 
 
Amortization of Prior Service Cost (Credit)
 
(1.9
)
 
(1.9
)
 
(1.8
)
Amortization of Actuarial (Gains)/Losses
 
0.4

 
0.5

 
1.4

Reclassifications from AOCI, before Income Tax (Expense) Credit
 
(1.5
)
 
(1.4
)
 
(0.4
)
Income Tax (Expense) Credit
 
(0.5
)
 
(0.5
)
 
(0.1
)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
(1.0
)
 
(0.9
)
 
(0.3
)
 
 
 
 
 
 
 
Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
$
1.0

 
$
1.3

 
$
1.9



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