XML 79 R31.htm IDEA: XBRL DOCUMENT v3.19.3
Comprehensive Income (Tables)
 9 Months Ended
Sep. 30, 2019
Changes in Accumulated Other Comprehensive Income (Loss) by Component
AEP
 
 
Cash Flow Hedges
 
Pension
 
 
Three Months Ended September 30, 2019
 
Commodity
 
Interest Rate
 
and OPEB
 
Total
 
 
(in millions)
Balance in AOCI as of June 30, 2019
 
$
(127.2
)
 
$
(15.9
)
 
$
(87.6
)
 
$
(230.7
)
Change in Fair Value Recognized in AOCI
 
38.4

 
(0.8
)
(b)
—

 
37.6

Amount of (Gain) Loss Reclassified from AOCI
 
 
 
 
 
 
 
 
Generation & Marketing Revenues (a)
 
(0.1
)
 
—

 
—

 
(0.1
)
Purchased Electricity for Resale (a)
 
8.5

 
—

 
—

 
8.5

Amortization of Prior Service Cost (Credit)
 
—

 
—

 
(4.8
)
 
(4.8
)
Amortization of Actuarial (Gains) Losses
 
—

 
—

 
3.0

 
3.0

Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
8.4

 
—

 
(1.8
)
 
6.6

Income Tax (Expense) Benefit
 
1.8

 
—

 
(0.4
)
 
1.4

Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
6.6

 
—

 
(1.4
)
 
5.2

Net Current Period Other Comprehensive Income (Loss)
 
45.0

 
(0.8
)
 
(1.4
)
 
42.8

Balance in AOCI as of September 30, 2019
 
$
(82.2
)
 
$
(16.7
)
 
$
(89.0
)
 
$
(187.9
)
 
 
Cash Flow Hedges
 
Pension
 
 
Three Months Ended September 30, 2018
 
Commodity
 
Interest Rate
 
and OPEB
 
Total
 
 
(in millions)
Balance in AOCI as of June 30, 2018
 
$
(30.4
)
 
$
(15.3
)
 
$
(49.1
)
 
$
(94.8
)
Change in Fair Value Recognized in AOCI
 
12.2

 
2.3

 
—

 
14.5

Amount of (Gain) Loss Reclassified from AOCI
 
 
 
 
 
 
 
 
Generation & Marketing Revenues (a)
 
(0.1
)
 
—

 
—

 
(0.1
)
Purchased Electricity for Resale (a)
 
(5.8
)
 
—

 
—

 
(5.8
)
Interest Expense (a)
 
—

 
0.4

 
—

 
0.4

Amortization of Prior Service Cost (Credit)
 
—

 
—

 
(5.0
)
 
(5.0
)
Amortization of Actuarial (Gains) Losses
 
—

 
—

 
3.2

 
3.2

Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
(5.9
)
 
0.4

 
(1.8
)
 
(7.3
)
Income Tax (Expense) Benefit
 
(1.3
)
 
0.1

 
(0.4
)
 
(1.6
)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
(4.6
)
 
0.3

 
(1.4
)
 
(5.7
)
Net Current Period Other Comprehensive Income (Loss)
 
7.6

 
2.6

 
(1.4
)
 
8.8

Balance in AOCI as of September 30, 2018
 
$
(22.8
)
 
$
(12.7
)
 
$
(50.5
)
 
$
(86.0
)
AEP
 
 
Cash Flow Hedges
 
Pension
 
 
Nine Months Ended September 30, 2019
 
Commodity
 
Interest Rate
 
and OPEB
 
Total
 
 
(in millions)
Balance in AOCI as of December 31, 2018
 
$
(23.0
)
 
$
(12.6
)
 
$
(84.8
)
 
$
(120.4
)
Change in Fair Value Recognized in AOCI
 
(92.3
)
 
(4.5
)
(b)
—

 
(96.8
)
Amount of (Gain) Loss Reclassified from AOCI
 
 
 
 
 
 
 
 
Generation & Marketing Revenues (a)
 
(0.1
)
 
—

 
—

 
(0.1
)
Purchased Electricity for Resale (a)
 
42.0

 
—

 
—

 
42.0

Interest Expense (a)
 
—

 
0.5

 
—

 
0.5

Amortization of Prior Service Cost (Credit)
 
—

 
—

 
(14.3
)
 
(14.3
)
Amortization of Actuarial (Gains) Losses
 
—

 
—

 
9.0

 
9.0

Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
41.9

 
0.5

 
(5.3
)
 
37.1

Income Tax (Expense) Benefit
 
8.8

 
0.1

 
(1.1
)
 
7.8

Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
33.1

 
0.4

 
(4.2
)
 
29.3

Net Current Period Other Comprehensive Income (Loss)
 
(59.2
)
 
(4.1
)
 
(4.2
)
 
(67.5
)
Balance in AOCI as of September 30, 2019
 
$
(82.2
)
 
$
(16.7
)
 
$
(89.0
)
 
$
(187.9
)

 
 
Cash Flow Hedges
 
Securities
 
 
 
 
 
 
 
 
Interest
 
Available
 
Pension
 
 
Nine Months Ended September 30, 2018
 
Commodity
 
Rate
 
for Sale
 
and OPEB
 
Total
 
 
(in millions)
Balance in AOCI as of December 31, 2017
 
$
(28.4
)
 
$
(13.0
)
 
$
11.9

 
$
(38.3
)
 
$
(67.8
)
Change in Fair Value Recognized in AOCI
 
30.4

 
2.3

 
—

 
—

 
32.7

Amount of (Gain) Loss Reclassified from AOCI
 
 
 
 
 
 
 
 
 
 
Generation & Marketing Revenues (a)
 
(0.1
)
 
—

 
—

 
—

 
(0.1
)
Purchased Electricity for Resale (a)
 
(23.6
)
 
—

 
—

 
—

 
(23.6
)
Interest Expense (a)
 
—

 
0.9

 
—

 
—

 
0.9

Amortization of Prior Service Cost (Credit)
 
—

 
—

 
—

 
(14.7
)
 
(14.7
)
Amortization of Actuarial (Gains) Losses
 
—

 
—

 
—

 
9.6

 
9.6

Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
(23.7
)
 
0.9

 
—

 
(5.1
)
 
(27.9
)
Income Tax (Expense) Benefit
 
(5.0
)
 
0.2

 
—

 
(1.1
)
 
(5.9
)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
(18.7
)
 
0.7

 
—

 
(4.0
)
 
(22.0
)
Net Current Period Other Comprehensive Income (Loss)
 
11.7

 
3.0

 
—

 
(4.0
)
 
10.7

ASU 2018-02 Adoption
 
(6.1
)
 
(2.7
)
 
—

 
(8.2
)
 
(17.0
)
ASU 2016-01 Adoption
 
—

 
—

 
(11.9
)
 
—

 
(11.9
)
Balance in AOCI as of September 30, 2018
 
$
(22.8
)
 
$
(12.7
)
 
$
—

 
$
(50.5
)
 
$
(86.0
)
AEP Texas
 
 
Cash Flow Hedge –
 
Pension
 
 
Three Months Ended September 30, 2019
 
Interest Rate
 
and OPEB
 
Total
 
(in millions)
Balance in AOCI as of June 30, 2019
 
$
(3.9
)
 
$
(10.6
)
 
$
(14.5
)
Change in Fair Value Recognized in AOCI
 
0.3

 
—

 
0.3

Amount of (Gain) Loss Reclassified from AOCI
 
 
 
 
 
 
Amortization of Prior Service Cost (Credit)
 
—

 
(0.1
)
 
(0.1
)
Amortization of Actuarial (Gains) Losses
 
—

 
0.1

 
0.1

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

 
—

 
—

Income Tax (Expense) Benefit
 
—

 
—

 
—

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

 
—

 
—

Net Current Period Other Comprehensive Income (Loss)
 
0.3

 
—

 
0.3

Balance in AOCI as of September 30, 2019
 
$
(3.6
)
 
$
(10.6
)
 
$
(14.2
)
 
 
Cash Flow Hedge –
 
Pension
 
 
Three Months Ended September 30, 2018
 
Interest Rate
 
and OPEB
 
Total
 
(in millions)
Balance in AOCI as of June 30, 2018
 
$
(4.9
)
 
$
(9.8
)
 
$
(14.7
)
Change in Fair Value Recognized in AOCI
 
—

 
—

 
—

Amount of (Gain) Loss Reclassified from AOCI
 
 
 
 
 
 
Interest Expense (a)
 
0.4

 
—

 
0.4

Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
0.4

 
—

 
0.4

Income Tax (Expense) Benefit
 
0.1

 
—

 
0.1

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

 
—

 
0.3

Net Current Period Other Comprehensive Income (Loss)
 
0.3

 
—

 
0.3

Balance in AOCI as of September 30, 2018
 
$
(4.6
)
 
$
(9.8
)
 
$
(14.4
)
 
 
Cash Flow Hedge –
 
Pension
 
 
Nine Months Ended September 30, 2019
 
Interest Rate
 
and OPEB
 
Total
 
(in millions)
Balance in AOCI as of December 31, 2018
 
$
(4.4
)
 
$
(10.7
)
 
$
(15.1
)
Change in Fair Value Recognized in AOCI
 
0.3

 
—

 
0.3

Amount of (Gain) Loss Reclassified from AOCI
 
 
 
 
 
 
Interest Expense (a)
 
0.6

 
—

 
0.6

Amortization of Prior Service Cost (Credit)
 
—

 
(0.1
)
 
(0.1
)
Amortization of Actuarial (Gains) Losses
 
—

 
0.2

 
0.2

Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
0.6

 
0.1

 
0.7

Income Tax (Expense) Benefit
 
0.1

 
—

 
0.1

Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
0.5

 
0.1

 
0.6

Net Current Period Other Comprehensive Income (Loss)
 
0.8

 
0.1

 
0.9

Balance in AOCI as of September 30, 2019
 
$
(3.6
)
 
$
(10.6
)
 
$
(14.2
)

 
 
Cash Flow Hedge –
 
Pension
 
 
Nine Months Ended September 30, 2018
 
Interest Rate
 
and OPEB
 
Total
 
(in millions)
Balance in AOCI as of December 31, 2017
 
$
(4.5
)
 
$
(8.1
)
 
$
(12.6
)
Change in Fair Value Recognized in AOCI
 
—

 
—

 
—

Amount of (Gain) Loss Reclassified from AOCI
 
 
 
 
 
 
Interest Expense (a)
 
1.0

 
—

 
1.0

Amortization of Prior Service Cost (Credit)
 
—

 
(0.1
)
 
(0.1
)
Amortization of Actuarial (Gains) Losses
 
—

 
0.2

 
0.2

Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
1.0

 
0.1

 
1.1

Income Tax (Expense) Benefit
 
0.2

 
—

 
0.2

Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
0.8

 
0.1

 
0.9

Net Current Period Other Comprehensive Income (Loss)
 
0.8

 
0.1

 
0.9

ASU 2018-02 Adoption
 
(0.9
)
 
(1.8
)
 
(2.7
)
Balance in AOCI as of September 30, 2018
 
$
(4.6
)
 
$
(9.8
)
 
$
(14.4
)
APCo
 
 
Cash Flow Hedge –
 
Pension
 
 
Three Months Ended September 30, 2019
 
Interest Rate
 
and OPEB
 
Total
 
(in millions)
Balance in AOCI as of June 30, 2019
 
$
1.4

 
$
(8.1
)
 
$
(6.7
)
Change in Fair Value Recognized in AOCI
 
(0.3
)
 
—

 
(0.3
)
Amount of (Gain) Loss Reclassified from AOCI
 
 
 
 
 
 
Amortization of Prior Service Cost (Credit)
 
—

 
(1.4
)
 
(1.4
)
Amortization of Actuarial (Gains) Losses
 
—

 
0.6

 
0.6

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

 
(0.8
)
 
(0.8
)
Income Tax (Expense) Benefit
 
—

 
(0.2
)
 
(0.2
)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
—

 
(0.6
)
 
(0.6
)
Net Current Period Other Comprehensive Income (Loss)
 
(0.3
)
 
(0.6
)
 
(0.9
)
Balance in AOCI as of September 30, 2019
 
$
1.1

 
$
(8.7
)
 
$
(7.6
)
 
 
Cash Flow Hedge –
 
Pension
 
 
Three Months Ended September 30, 2018
 
Interest Rate
 
and OPEB
 
Total
 
(in millions)
Balance in AOCI as of June 30, 2018
 
$
2.3

 
$
(2.7
)
 
$
(0.4
)
Change in Fair Value Recognized in AOCI
 
—

 
—

 
—

Amount of (Gain) Loss Reclassified from AOCI
 
 
 
 
 
 
Interest Expense (a)
 
(0.4
)
 
—

 
(0.4
)
Amortization of Prior Service Cost (Credit)
 
—

 
(1.3
)
 
(1.3
)
Amortization of Actuarial (Gains) Losses
 
—

 
0.4

 
0.4

Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
(0.4
)
 
(0.9
)
 
(1.3
)
Income Tax (Expense) Benefit
 
(0.1
)
 
(0.2
)
 
(0.3
)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
(0.3
)
 
(0.7
)
 
(1.0
)
Net Current Period Other Comprehensive Income (Loss)
 
(0.3
)
 
(0.7
)
 
(1.0
)
Balance in AOCI as of September 30, 2018
 
$
2.0

 
$
(3.4
)
 
$
(1.4
)
 
 
Cash Flow Hedge –
 
Pension
 
 
Nine Months Ended September 30, 2019
 
Interest Rate
 
and OPEB
 
Total
 
(in millions)
Balance in AOCI as of December 31, 2018
 
$
1.8

 
$
(6.8
)
 
$
(5.0
)
Change in Fair Value Recognized in AOCI
 
(0.3
)
 
—

 
(0.3
)
Amount of (Gain) Loss Reclassified from AOCI
 
 
 
 
 
 
Interest Expense (a)
 
(0.5
)
 
—

 
(0.5
)
Amortization of Prior Service Cost (Credit)
 
—

 
(4.0
)
 
(4.0
)
Amortization of Actuarial (Gains) Losses
 
—

 
1.6

 
1.6

Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
(0.5
)
 
(2.4
)
 
(2.9
)
Income Tax (Expense) Benefit
 
(0.1
)
 
(0.5
)
 
(0.6
)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
(0.4
)
 
(1.9
)
 
(2.3
)
Net Current Period Other Comprehensive Income (Loss)
 
(0.7
)
 
(1.9
)
 
(2.6
)
Balance in AOCI as of September 30, 2019
 
$
1.1

 
$
(8.7
)
 
$
(7.6
)
 
 
Cash Flow Hedges
 
Pension
 
 
Nine Months Ended September 30, 2018
 
Commodity
 
Interest Rate
 
and OPEB
 
Total
 
 
(in millions)
Balance in AOCI as of December 31, 2017
 
$
—

 
$
2.2

 
$
(0.9
)
 
$
1.3

Change in Fair Value Recognized in AOCI
 
(0.7
)
 
—

 
—

 
(0.7
)
Amount of (Gain) Loss Reclassified from AOCI
 
 
 
 
 
 
 
 
Purchased Electricity for Resale (a)
 
0.9

 
—

 
—

 
0.9

Interest Expense (a)
 
—

 
(0.9
)
 
—

 
(0.9
)
Amortization of Prior Service Cost (Credit)
 
—

 
—

 
(3.9
)
 
(3.9
)
Amortization of Actuarial (Gains) Losses
 
—

 
—

 
1.0

 
1.0

Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
0.9

 
(0.9
)
 
(2.9
)
 
(2.9
)
Income Tax (Expense) Benefit
 
0.2

 
(0.2
)
 
(0.6
)
 
(0.6
)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
0.7

 
(0.7
)
 
(2.3
)
 
(2.3
)
Net Current Period Other Comprehensive Income (Loss)
 
—

 
(0.7
)
 
(2.3
)
 
(3.0
)
ASU 2018-02 Adoption
 
—

 
0.5

 
(0.2
)
 
0.3

Balance in AOCI as of September 30, 2018
 
$
—

 
$
2.0

 
$
(3.4
)
 
$
(1.4
)

I&M
 
 
Cash Flow Hedge –
 
Pension
 
 
Three Months Ended September 30, 2019
 
Interest Rate
 
and OPEB
 
Total
 
(in millions)
Balance in AOCI as of June 30, 2019
 
$
(10.7
)
 
$
(2.4
)
 
$
(13.1
)
Change in Fair Value Recognized in AOCI
 
0.4

 
—

 
0.4

Amount of (Gain) Loss Reclassified from AOCI
 
 
 
 
 
 
Amortization of Prior Service Cost (Credit)
 
—

 
(0.2
)
 
(0.2
)
Amortization of Actuarial (Gains) Losses
 
—

 
0.2

 
0.2

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

 
—

 
—

Income Tax (Expense) Benefit
 
—

 
—

 
—

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

 
—

 
—

Net Current Period Other Comprehensive Income (Loss)
 
0.4

 
—

 
0.4

Balance in AOCI as of September 30, 2019
 
$
(10.3
)
 
$
(2.4
)
 
$
(12.7
)
 
 
Cash Flow Hedge –
 
Pension
 
 
Three Months Ended September 30, 2018
 
Interest Rate
 
and OPEB
 
Total
 
(in millions)
Balance in AOCI as of June 30, 2018
 
$
(12.2
)
 
$
(1.7
)
 
$
(13.9
)
Change in Fair Value Recognized in AOCI
 
—

 
—

 
—

Amount of (Gain) Loss Reclassified from AOCI
 
 
 
 
 
 
Interest Expense (a)
 
0.4

 
—

 
0.4

Amortization of Prior Service Cost (Credit)
 
—

 
(0.2
)
 
(0.2
)
Amortization of Actuarial (Gains) Losses
 
—

 
0.2

 
0.2

Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
0.4

 
—

 
0.4

Income Tax (Expense) Benefit
 
0.1

 
—

 
0.1

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

 
—

 
0.3

Net Current Period Other Comprehensive Income (Loss)
 
0.3

 
—

 
0.3

Balance in AOCI as of September 30, 2018
 
$
(11.9
)
 
$
(1.7
)
 
$
(13.6
)
 
 
Cash Flow Hedge –
 
Pension
 
 
Nine Months Ended September 30, 2019
 
Interest Rate
 
and OPEB
 
Total
 
(in millions)
Balance in AOCI as of December 31, 2018
 
$
(11.5
)
 
$
(2.3
)
 
$
(13.8
)
Change in Fair Value Recognized in AOCI
 
0.4

 
—

 
0.4

Amount of (Gain) Loss Reclassified from AOCI
 
 
 
 
 
 
Interest Expense (a)
 
1.0

 
—

 
1.0

Amortization of Prior Service Cost (Credit)
 
—

 
(0.6
)
 
(0.6
)
Amortization of Actuarial (Gains) Losses
 
—

 
0.5

 
0.5

Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
1.0

 
(0.1
)
 
0.9

Income Tax (Expense) Benefit
 
0.2

 
—

 
0.2

Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
0.8

 
(0.1
)
 
0.7

Net Current Period Other Comprehensive Income (Loss)
 
1.2

 
(0.1
)
 
1.1

Balance in AOCI as of September 30, 2019
 
$
(10.3
)
 
$
(2.4
)
 
$
(12.7
)
 
 
Cash Flow Hedge –
 
Pension
 
 
Nine Months Ended September 30, 2018
 
Interest Rate
 
and OPEB
 
Total
 
 
(in millions)
Balance in AOCI as of December 31, 2017
 
$
(10.7
)
 
$
(1.4
)
 
$
(12.1
)
Change in Fair Value Recognized in AOCI
 
—

 
—

 
—

Amount of (Gain) Loss Reclassified from AOCI
 
 
 
 
 
 
Interest Expense (a)
 
1.5

 
—

 
1.5

Amortization of Prior Service Cost (Credit)
 
—

 
(0.6
)
 
(0.6
)
Amortization of Actuarial (Gains) Losses
 
—

 
0.6

 
0.6

Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
1.5

 
—

 
1.5

Income Tax (Expense) Benefit
 
0.3

 
—

 
0.3

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

 
—

 
1.2

Net Current Period Other Comprehensive Income (Loss)
 
1.2

 
—

 
1.2

ASU 2018-02 Adoption
 
(2.4
)
 
(0.3
)
 
(2.7
)
Balance in AOCI as of September 30, 2018
 
$
(11.9
)
 
$
(1.7
)
 
$
(13.6
)

OPCo
 
 
Cash Flow Hedge –
Three Months Ended September 30, 2019
 
Interest Rate
 
(in millions)
Balance in AOCI as of June 30, 2019
 
$
0.3

Change in Fair Value Recognized in AOCI
 
(0.2
)
Amount of (Gain) Loss Reclassified from AOCI
 
 
Interest Expense (a)
 
(0.1
)
Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
(0.1
)
Income Tax (Expense) Benefit
 
—

Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
(0.1
)
Net Current Period Other Comprehensive Income (Loss)
 
(0.3
)
Balance in AOCI as of September 30, 2019
 
$
—

 
 
Cash Flow Hedge –
Three Months Ended September 30, 2018
 
Interest Rate
 
(in millions)
Balance in AOCI as of June 30, 2018
 
$
1.7

Change in Fair Value Recognized in AOCI
 
—

Amount of (Gain) Loss Reclassified from AOCI
 
 
Interest Expense (a)
 
(0.5
)
Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
(0.5
)
Income Tax (Expense) Benefit
 
(0.1
)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
(0.4
)
Net Current Period Other Comprehensive Income (Loss)
 
(0.4
)
Balance in AOCI as of September 30, 2018
 
$
1.3

 
 
Cash Flow Hedge –
Nine Months Ended September 30, 2019
 
Interest Rate
 
(in millions)
Balance in AOCI as of December 31, 2018
 
$
1.0

Change in Fair Value Recognized in AOCI
 
(0.2
)
Amount of (Gain) Loss Reclassified from AOCI
 
 
Interest Expense (a)
 
(1.0
)
Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
(1.0
)
Income Tax (Expense) Benefit
 
(0.2
)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
(0.8
)
Net Current Period Other Comprehensive Income (Loss)
 
(1.0
)
Balance in AOCI as of September 30, 2019
 
$
—

 
 
Cash Flow Hedge –
Nine Months Ended September 30, 2018
 
Interest Rate
 
(in millions)
Balance in AOCI as of December 31, 2017
 
$
1.9

Change in Fair Value Recognized in AOCI
 
—

Amount of (Gain) Loss Reclassified from AOCI
 
 
Interest Expense (a)
 
(1.3
)
Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
(1.3
)
Income Tax (Expense) Benefit
 
(0.3
)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
(1.0
)
Net Current Period Other Comprehensive Income (Loss)
 
(1.0
)
ASU 2018-02 Adoption
 
0.4

Balance in AOCI as of September 30, 2018
 
$
1.3


PSO
 
 
Cash Flow Hedge –
Three Months Ended September 30, 2019
 
Interest Rate
 
(in millions)
Balance in AOCI as of June 30, 2019
 
$
1.6

Change in Fair Value Recognized in AOCI
 
(0.3
)
Amount of (Gain) Loss Reclassified from AOCI
 
 
Interest Expense (a)
 
0.2

Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
0.2

Income Tax (Expense) Benefit
 
0.1

Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
0.1

Net Current Period Other Comprehensive Income (Loss)
 
(0.2
)
Balance in AOCI as of September 30, 2019
 
$
1.4

 
 
Cash Flow Hedge –
Three Months Ended September 30, 2018
 
Interest Rate
 
(in millions)
Balance in AOCI as of June 30, 2018
 
$
2.6

Change in Fair Value Recognized in AOCI
 
—

Amount of (Gain) Loss Reclassified from AOCI
 
 
Interest Expense (a)
 
(0.2
)
Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
(0.2
)
Income Tax (Expense) Benefit
 
—

Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
(0.2
)
Net Current Period Other Comprehensive Income (Loss)
 
(0.2
)
Balance in AOCI as of September 30, 2018
 
$
2.4

 
 
Cash Flow Hedge –
Nine Months Ended September 30, 2019
 
Interest Rate
 
(in millions)
Balance in AOCI as of December 31, 2018
 
$
2.1

Change in Fair Value Recognized in AOCI
 
(0.3
)
Amount of (Gain) Loss Reclassified from AOCI
 
 
Interest Expense (a)
 
(0.5
)
Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
(0.5
)
Income Tax (Expense) Benefit
 
(0.1
)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
(0.4
)
Net Current Period Other Comprehensive Income (Loss)
 
(0.7
)
Balance in AOCI as of September 30, 2019
 
$
1.4

 
 
Cash Flow Hedge –
Nine Months Ended September 30, 2018
 
Interest Rate
 
(in millions)
Balance in AOCI as of December 31, 2017
 
$
2.6

Change in Fair Value Recognized in AOCI
 
—

Amount of (Gain) Loss Reclassified from AOCI
 
 
Interest Expense (a)
 
(0.9
)
Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
(0.9
)
Income Tax (Expense) Benefit
 
(0.2
)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
(0.7
)
Net Current Period Other Comprehensive Income (Loss)
 
(0.7
)
ASU 2018-02 Adoption
 
0.5

Balance in AOCI as of September 30, 2018
 
$
2.4


SWEPCo
 
 
Cash Flow Hedge –
 
Pension
 
 
Three Months Ended September 30, 2019
 
Interest Rate
 
and OPEB
 
Total
 
(in millions)
Balance in AOCI as of June 30, 2019
 
$
(2.5
)
 
$
(2.7
)
 
$
(5.2
)
Change in Fair Value Recognized in AOCI
 
0.3

 
—

 
0.3

Amount of (Gain) Loss Reclassified from AOCI
 
 
 
 
 
 
Amortization of Prior Service Cost (Credit)
 
—

 
(0.5
)
 
(0.5
)
Amortization of Actuarial (Gains) Losses
 
—

 
0.2

 
0.2

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

 
(0.3
)
 
(0.3
)
Income Tax (Expense) Benefit
 
—

 
—

 
—

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

 
(0.3
)
 
(0.3
)
Net Current Period Other Comprehensive Income (Loss)
 
0.3

 
(0.3
)
 
—

Balance in AOCI as of September 30, 2019
 
$
(2.2
)
 
$
(3.0
)
 
$
(5.2
)
 
 
Cash Flow Hedge –
 
Pension
 
 
Three Months Ended September 30, 2018
 
Interest Rate
 
and OPEB
 
Total
 
(in millions)
Balance in AOCI as of June 30, 2018
 
$
(6.4
)
 
$
1.7

 
$
(4.7
)
Change in Fair Value Recognized in AOCI
 
2.3

 
—

 
2.3

Amount of (Gain) Loss Reclassified from AOCI
 
 
 
 
 
 
Interest Expense (a)
 
0.5

 
—

 
0.5

Amortization of Prior Service Cost (Credit)
 
—

 
(0.5
)
 
(0.5
)
Amortization of Actuarial (Gains) Losses
 
—

 
0.1

 
0.1

Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
0.5

 
(0.4
)
 
0.1

Income Tax (Expense) Benefit
 
0.1

 
(0.1
)
 
—

Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
0.4

 
(0.3
)
 
0.1

Net Current Period Other Comprehensive Income (Loss)
 
2.7

 
(0.3
)
 
2.4

Balance in AOCI as of September 30, 2018
 
$
(3.7
)
 
$
1.4

 
$
(2.3
)
 
 
Cash Flow Hedge –
 
Pension
 
 
Nine Months Ended September 30, 2019
 
Interest Rate
 
and OPEB
 
Total
 
(in millions)
Balance in AOCI as of December 31, 2018
 
$
(3.3
)
 
$
(2.1
)
 
$
(5.4
)
Change in Fair Value Recognized in AOCI
 
0.3

 
—

 
0.3

Amount of (Gain) Loss Reclassified from AOCI
 
 
 
 
 
 
Interest Expense (a)
 
1.0

 
—

 
1.0

Amortization of Prior Service Cost (Credit)
 
—

 
(1.5
)
 
(1.5
)
Amortization of Actuarial (Gains) Losses
 
—

 
0.4

 
0.4

Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
1.0

 
(1.1
)
 
(0.1
)
Income Tax (Expense) Benefit
 
0.2

 
(0.2
)
 
—

Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
0.8

 
(0.9
)
 
(0.1
)
Net Current Period Other Comprehensive Income (Loss)
 
1.1

 
(0.9
)
 
0.2

Balance in AOCI as of September 30, 2019
 
$
(2.2
)
 
$
(3.0
)
 
$
(5.2
)
 
 
Cash Flow Hedge –
 
Pension
 
 
Nine Months Ended September 30, 2018
 
Interest Rate
 
and OPEB
 
Total
 
(in millions)
Balance in AOCI as of December 31, 2017
 
$
(6.0
)
 
$
2.0

 
$
(4.0
)
Change in Fair Value Recognized in AOCI
 
2.3

 
—

 
2.3

Amount of (Gain) Loss Reclassified from AOCI
 
 
 
 
 
 
Interest Expense (a)
 
1.6

 
—

 
1.6

Amortization of Prior Service Cost (Credit)
 
—

 
(1.5
)
 
(1.5
)
Amortization of Actuarial (Gains) Losses
 
—

 
0.2

 
0.2

Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
1.6

 
(1.3
)
 
0.3

Income Tax (Expense) Benefit
 
0.3

 
(0.3
)
 
—

Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
1.3

 
(1.0
)
 
0.3

Net Current Period Other Comprehensive Income (Loss)
 
3.6

 
(1.0
)
 
2.6

ASU 2018-02 Adoption
 
(1.3
)
 
0.4

 
(0.9
)
Balance in AOCI as of September 30, 2018
 
$
(3.7
)
 
$
1.4

 
$
(2.3
)


(a)
Amounts reclassified to the referenced line item on the statements of income.
(b)
The change in fair value includes $2 million and $6 million related to AEP's investment in joint venture wind farms acquired as part of the purchase of Sempra Renewables LLC for the three and nine months ended September 30, 2019, respectively. See “Sempra Renewables LLC” section of Note 14 for additional information.