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Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2012

Fair Value of Financial Instruments [Line Items]

Assets and liabilities measured on recurring basis

The following tables set forth the recurring assets and liabilities that are accounted for at fair value by level within the fair value hierarchy:



FirstEnergy

Recurring Fair Value Measurements	December 31, 2012												December 31, 2011
	Level 1			Level 2			Level 3			Total			Level 1		Level 2			Level 3			Total
Assets	(In millions)
Corporate debt securities	$	—		$	1,259		$	—		$	1,259		$	—	$	1,544		$	—		$	1,544
Derivative assets - commodity contracts	—			252			—			252			—		264			—			264
Derivative assets - FTRs	—			—			8			8			—		—			1			1
Derivative assets - NUG contracts⁽¹⁾	—			—			36			36			—		—			56			56
Equity securities⁽²⁾	310			—			—			310			259		—			—			259
Foreign government debt securities	—			126			—			126			—		3			—			3
U.S. government debt securities	—			179			—			179			—		148			—			148
U.S. state debt securities	—			299			—			299			—		314			—			314
Other⁽³⁾	126			227			—			353			49		225			—			274
Total assets	$	436		$	2,342		$	44		$	2,822		$	308	$	2,498		$	57		$	2,863

Liabilities
Derivative liabilities - commodity contracts	$	(3	)	$	(151	)	$	—		$	(154	)	$	—	$	(247	)	$	—		$	(247	)
Derivative liabilities - FTRs	—			—			(9		)	(9		)	—		—			(23		)	(23		)
Derivative liabilities - NUG contracts⁽¹⁾	—			—			(290		)	(290		)	—		—			(349		)	(349		)
Derivative liabilities - LCAPP contracts⁽¹⁾	—			—			(144		)	(144		)	—		—			—			—
Total liabilities	$	(3	)	$	(151	)	$	(443	)	$	(597	)	$	—	$	(247	)	$	(372	)	$	(619	)

Net assets (liabilities)⁽⁴⁾	$	433		$	2,191		$	(399	)	$	2,225		$	308	$	2,251		$	(315	)	$	2,244


⁽¹⁾	NUG and LCAPP contracts are generally subject to regulatory accounting treatment and do not impact earnings.


⁽²⁾	NDT funds hold equity portfolios whose performance is benchmarked against the Alerian MLP Index.


⁽³⁾	Primarily consists of short-term cash investments.


⁽⁴⁾	Excludes $110 million and $(52) million as of December 31, 2012 and December 31, 2011, respectively, of receivables, payables, taxes and accrued income associated with financial instruments reflected within the fair value table.

Reconciliation of changes in the fair value roll forward of level 3 measurements of NUG contracts

The following table provides a reconciliation of changes in the fair value of NUG and LCAPP contracts and FTRs that are classified as Level 3 in the fair value hierarchy for the periods ended December 31, 2012 and December 31, 2011:



	NUG Contracts⁽¹⁾									LCAPP Contracts⁽¹⁾								FTRs
	Derivative Assets			Derivative Liabilities			Net			Derivative Assets		Derivative Liabilities			Net			Derivative Assets			Derivative Liabilities			Net
	(in millions)
January 1, 2011 Balance	$	122		$	(466	)	$	(344	)	$	—	$	—		$	—		$	—		$	—		$	—
Unrealized gain (loss)	(58		)	(144		)	(202		)	—		—			—			2			(27		)	(25		)
Purchases	—			—			—			—		—			—			13			(4		)	9
Settlements	(7		)	261			254			—		—			—			(14		)	20			6
Transfers out of Level 3	—			—			—			—		—			—			—			(12		)	(12		)
December 31, 2011 Balance	$	57		$	(349	)	$	(292	)	$	—	$	—		$	—		$	1		$	(23	)	$	(22	)
Unrealized gain (loss)	(20		)	(180		)	(200		)	—		1			1			6			(6		)	—
Purchases	—			—			—			—		(145		)	(145		)	13			(10		)	3
Settlements	(1		)	239			238			—		—			—			(12		)	30			18
December 31, 2012 Balance	$	36		$	(290	)	$	(254	)	$	—	$	(144	)	$	(144	)	$	8		$	(9	)	$	(1	)


⁽¹⁾	Changes in the fair value of NUG and LCAPP contracts are generally subject to regulatory accounting treatment and do not impact earnings.

Quantitative information for level 3 valuation

The following table provides quantitative information for FTRs, NUG contracts and LCAPP contracts that are classified as Level 3 in the fair value hierarchy for the period ended December 31, 2012:

Fair Value as of December 31, 2012 (In millions)

Valuation

Technique

Significant Input

Range

Weighted Average

Units

FTRs

)

Model

RTO auction clearing prices

($3.20) to $6.30

0.50

Dollars/MWH

NUG Contracts

(254

)

Model

Generation

Electricity regional prices

700 to 6,525,000

$50.00 to $57.30

1,920,000

$53.90

MWH

Dollars/MWH

LCAPP Contracts

(144

)

Model

Regional capacity prices

$158.60 to $197.30

$174.50

Dollars/MW-Day

Amortized cost basis, unrealized gains and losses and fair values of investments in available-for-sale securities

The following table summarizes the amortized cost basis, unrealized gains (there were no unrealized losses) and fair values of investments held in NDT, nuclear fuel disposal and NUG trusts as of December 31, 2012 and December 31, 2011:



	December 31, 2012⁽¹⁾						December 31, 2011⁽²⁾
	Cost Basis		Unrealized Gains		Fair Value		Cost Basis		Unrealized Gains		Fair Value
	(In millions)
Debt securities
FirstEnergy	$	1,827	$	34	$	1,861	$	1,980	$	25	$	2,005
FES	778		14		792		1,012		13		1,025
OE	137		—		137		134		—		134
JCP&L	382		11		393		356		7		363

Equity securities
FirstEnergy	$	293	$	16	$	309	$	222	$	36	$	258
FES	281		13		294		104		20		124
JCP&L	—		—		—		27		3		30


⁽¹⁾	Excludes short-term cash investments: FE Consolidated - $326 million; FES - $196 million; OE - $4 million; JCP&L - $38 million.


⁽²⁾	Excludes short-term cash investments: FE Consolidated - $164 million; FES - $74 million; OE - $2 million; JCP&L - $19 million.

Proceeds from the sale of investments in available-for-sale securities, realized gains and losses on those sales, and interest and dividend income

Proceeds from the sale of investments in available-for-sale securities, realized gains and losses on those sales and interest and dividend income for the three years ended December 31, 2012 , 2011 and 2010 were as follows:




2012	Sale Proceeds		Realized Gains		Realized Losses			Interest and Dividend Income
	(In millions)
FirstEnergy	$	2,980	$	179	$	(99	)	$	70
FES	1,464		124		(73		)	39
OE	105		—		—			3
JCP&L	516		12		(5		)	14
2011	Sale Proceeds		Realized Gains		Realized Losses			Interest and Dividend Income
	(In millions)
FirstEnergy	$	4,207	$	229	$	(90	)	$	82
FES	1,843		80		(46		)	47
OE	154		6		—			3
JCP&L	779		39		(11		)	15
2010	Sale Proceeds		Realized Gains		Realized Losses			Interest and Dividend Income
	(In millions)
FirstEnergy	$	3,172	$	126	$	(107	)	$	79
FES	1,927		92		(75		)	47
OE	83		2		—			3
JCP&L	411		10		(10		)	14

Amortized cost basis, unrealized gains and losses, and approximate fair values of investments in held-to-maturity securities

The following table provides the amortized cost basis, unrealized gains (there were no unrealized losses) and approximate fair values of investments in held-to-maturity securities as of December 31, 2012 and December 31, 2011:



	December 31, 2012						December 31, 2011
	Cost Basis		Unrealized Gains		Fair Value		Cost Basis		Unrealized Gains		Fair Value
	(In millions)
Debt Securities
FirstEnergy	$	54	$	30	$	84	$	402	$	50	$	452
OE	132		16		148		163		21		184

Fair value and related carrying amounts of long-term debt and other long-term obligations

The following table provides the approximate fair value and related carrying amounts of long-term debt and other long-term obligations, excluding capital lease obligations and net unamortized premiums and discounts:



	December 31, 2012				December 31, 2011
	Carrying Value		Fair Value		Carrying Value		Fair Value
	(In millions)
FirstEnergy	$	16,957	$	19,460	$	17,165	$	19,320
FES	4,194		4,524		3,675		3,931
OE	1,157		1,500		1,157		1,434
JCP&L	1,743		2,059		1,777		2,080

FES

Fair Value of Financial Instruments [Line Items]

Assets and liabilities measured on recurring basis



FES

Recurring Fair Value Measurements	December 31, 2012												December 31, 2011
	Level 1			Level 2			Level 3			Total			Level 1		Level 2			Level 3			Total
Assets	(In millions)
Corporate debt securities	$	—		$	703		$	—		$	703		$	—	$	1,010		$	—		$	1,010
Derivative assets - commodity contracts	—			252			—			252			—		248			—			248
Derivative assets - FTRs	—			—			6			6			—		—			1			1
Equity securities⁽¹⁾	294			—			—			294			124		—			—			124
Foreign government debt securities	—			61			—			61			—		3			—			3
U.S. government debt securities	—			27			—			27			—		7			—			7
U.S. state debt securities	—			—			—			—			—		5			—			5
Other⁽²⁾	—			104			—			104			—		132			—			132
Total assets	$	294		$	1,147		$	6		$	1,447		$	124	$	1,405		$	1		$	1,530

Liabilities
Derivative liabilities - commodity contracts	$	(3	)	$	(151	)	$	—		$	(154	)	$	—	$	(234	)	$	—		$	(234	)
Derivative liabilities - FTRs	—			—			(6		)	(6		)	—		—			(7		)	(7		)
Total liabilities	$	(3	)	$	(151	)	$	(6	)	$	(160	)	$	—	$	(234	)	$	(7	)	$	(241	)

Net assets (liabilities)⁽³⁾	$	291		$	996		$	—		$	1,287		$	124	$	1,171		$	(6	)	$	1,289


⁽¹⁾	NDT funds hold equity portfolios whose performance is benchmarked against the Alerian MLP Index.


⁽²⁾	Primarily consists of short-term cash investments.


⁽³⁾	Excludes $94 million and $(58) million as of December 31, 2012 and December 31, 2011, respectively, of receivables, payables, taxes and accrued income associated with the financial instruments reflected within the fair value table.

Reconciliation of changes in the fair value roll forward of level 3 measurements of NUG contracts

The following table provides a reconciliation of changes in the fair value of FTRs held by FES and classified as Level 3 in the fair value hierarchy for the periods ended December 31, 2012 and December 31, 2011:



	Derivative Asset FTRs			Derivative Liability FTRs			Net FTRs
	(In millions)
January 1, 2011 Balance	$	—		$	—		$	—
Unrealized gain (loss)	4			(8		)	(4		)
Purchases	2			(1		)	1
Settlements	(5		)	2			(3		)
December 31, 2011 Balance	$	1		$	(7	)	$	(6	)
Unrealized gain (loss)	4			(4		)	—
Purchases	9			(7		)	2
Settlements	(8		)	12			4
December 31, 2012 Balance	$	6		$	(6	)	$	—

Quantitative information for level 3 valuation

The following table provides quantitative information for FTRs held by FES that are classified as Level 3 in the fair value hierarchy for the period ended December 31, 2012:

Fair Value as of December 31, 2012 (In millions)

Valuation

Technique

Significant Input

Range

Weighted Average

Units

FTRs

—

Model

RTO auction clearing prices

($3.20) to $6.30

$0.30

Dollars/MWH

Fair Value of Financial Instruments [Line Items]

Assets and liabilities measured on recurring basis



OE

Recurring Fair Value Measurements	December 31, 2012								December 31, 2011
	Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total
Assets	(In millions)
Corporate debt securities	$	—	$	—	$	—	$	—	$	—	$	3	$	—	$	3
U.S. government debt securities	—		137		—		137		—		132		—		132
Other⁽¹⁾	—		4		—		4		—		2		—		2
Total assets⁽²⁾	$	—	$	141	$	—	$	141	$	—	$	137	$	—	$	137


⁽¹⁾	Primarily consists of short-term cash investments.


⁽²⁾	Excludes $1 million as of December 31, 2012 and 2011, of receivables, payables, taxes and accrued income associated with the financial instruments reflected within the fair value table.

JCP&L

Fair Value of Financial Instruments [Line Items]

Assets and liabilities measured on recurring basis



JCP&L

Recurring Fair Value Measurements	December 31, 2012										December 31, 2011
	Level 1		Level 2		Level 3			Total			Level 1		Level 2		Level 3			Total
Assets	(In millions)
Corporate debt securities	$	—	$	142	$	—		$	142		$	—	$	144	$	—		$	144
Derivative assets - NUG contracts⁽¹⁾	—		—		1			1			—		—		4			4
Equity securities⁽²⁾	—		—		—			—			30		—		—			30
Foreign government debt securities	—		17		—			17			—		—		—			—
U.S. government debt securities	—		5		—			5			—		2		—			2
U.S. state debt securities	—		232		—			232			—		219		—			219
Other⁽³⁾	—		32		—			32			—		15		—			15
Total assets	—		428		1			429			30		380		4			414

Liabilities
Derivative liabilities - NUG contracts⁽¹⁾	—		—		(121		)	(121		)	—		—		(147		)	(147		)
Derivative liabilities - LCAPP contracts⁽¹⁾	—		—		(144		)	(144		)	—		—		—			—
Total liabilities	—		—		(265		)	(265		)	—		—		(147		)	(147		)

Net assets (liabilities)⁽⁴⁾	$	—	$	428	$	(264	)	$	164		$	30	$	380	$	(143	)	$	267


⁽¹⁾	NUG and LCAPP contracts are subject to regulatory accounting treatment and do not impact earnings.


⁽²⁾	NDT funds hold equity portfolios whose performance is benchmarked against the Alerian MLP Index.


⁽³⁾	Primarily consists of short-term cash investments.


⁽⁴⁾	Excludes $3 million and $2 million as of December 31, 2012 and December 31, 2011, respectively, of receivables, payables, taxes and accrued income associated with the financial instruments reflected within the fair value table.

Reconciliation of changes in the fair value roll forward of level 3 measurements of NUG contracts

The following table provides a reconciliation of changes in the fair value of NUG and LCAPP contracts held by JCP&L and classified as Level 3 in the fair value hierarchy for the periods ended December 31, 2012 and December 31, 2011:



	NUG Contracts⁽¹⁾									LCAPP Contracts⁽¹⁾
	Derivative Assets			Derivative Liabilities			Net			Derivative Assets		Derivative Liabilities			Net
	(in millions)
January 1, 2011 Balance	$	6		$	(233	)	$	(227	)	$	—	$	—		$	—
Unrealized loss	(2		)	(11		)	(13		)	—		—			—
Settlements	—			97			97			—		—			—
December 31, 2011 Balance	$	4		$	(147	)	$	(143	)	$	—	$	—		$	—
Unrealized gain (loss)	(3		)	(27		)	(30		)	—		1			1
Purchases	—			—			—			—		(145		)	(145		)
Settlements	—			53			53			—		—			—
December 31, 2012 Balance	$	1		$	(121	)	$	(120	)	$	—	$	(144	)	$	(144	)


⁽¹⁾	Changes in the fair value of NUG and LCAPP contracts are subject to regulatory accounting treatment and do not impact earnings.

Quantitative information for level 3 valuation

The following table provides quantitative information for NUG and LCAPP contracts held by JCP&L that are classified as Level 3 in the fair value hierarchy for the period ended December 31, 2012:

Fair Value as of December 31, 2012 (In millions)

Valuation

Technique

Significant Input

Range

Weighted Average

Units

NUG Contracts

(120

)

Model

Generation
Electricity regional prices

76,000 to 1,417,000

$52.20 to $59.50

257,000

$56.10

MWH

Dollars/MWH

LCAPP Contracts

(144

)

Model

Regional capacity prices

$158.60 to $197.30

$174.50

Dollars/MW-Day

- Definition

Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities.

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- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

+ References+ Details

- Definition

The entire disclosure of the fair value measurement of assets and liabilities, which includes financial instruments measured at fair value that are classified in shareholders' equity, which may be measured on a recurring or nonrecurring basis.

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-Name Accounting Standards Codification

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+ Details

- Definition

Tabular disclosure of all investments in certain debt and equity securities for which the entity has the positive intent and ability to hold until maturity.

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-Publisher FASB

-Name Accounting Standards Codification

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+ Details