Comprehensive Income (Tables)

3 Months Ended

Mar. 31, 2014

Changes in Accumulated Other Comprehensive Income by Component

Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Three Months Ended March 31, 2014
		Cash Flow Hedges
				Interest Rate and		Securities		Pension
		Commodity		Foreign Currency		Available for Sale		and OPEB		Total
		(in millions)
Balance in AOCI as of December 31, 2013		$	-	$	(23)	$	7	$	(99)	$	(115)
Change in Fair Value Recognized in AOCI			(14)		-		-		-		(14)
Amounts Reclassified from AOCI			18		1		-		1		20
Net Current Period Other
	Comprehensive Income		4		1		-		1		6
Balance in AOCI as of March 31, 2014		$	4	$	(22)	$	7	$	(98)	$	(109)
Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Three Months Ended March 31, 2013
		Cash Flow Hedges
				Interest Rate and		Securities		Pension
		Commodity		Foreign Currency		Available for Sale		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			18		3		1		-		22
Amounts Reclassified from AOCI			2		1		-		6		9
Net Current Period Other
	Comprehensive Income		20		4		1		6		31
Balance in AOCI as of March 31, 2013		$	12	$	(26)	$	5	$	(297)	$	(306)

Reclassifications from Accumulated Other Comprehensive Income

Reclassifications from Accumulated Other Comprehensive Income (Loss)
For the Three Months Ended March 31, 2014 and 2013
		Amount of (Gain) Loss
		Reclassified from AOCI
		Three Months Ended March 31,
		2014		2013
Gains and Losses on Cash Flow Hedges		(in millions)
Commodity:
	Vertically Integrated Utilities Revenues	$	-	$	-
	Generation & Marketing Revenues		-		(3)
	Purchased Electricity for Resale		31		6
	Property, Plant and Equipment		-		-
	Regulatory Assets/(Liabilities), Net (a)		(3)		-
Subtotal - Commodity			28		3
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			30		5
Income Tax (Expense) Credit			11		2
Reclassifications from AOCI, Net of Income Tax (Expense) Credit			19		3
Gains and Losses on Securities Available for Sale
Interest Income			-		-
Interest Expense			-		-
Reclassifications from AOCI, before Income Tax (Expense) Credit			-		-
Income Tax (Expense) Credit			-		-
Reclassifications from AOCI, Net of Income Tax (Expense) Credit			-		-
Pension and OPEB
Amortization of Prior Service Cost (Credit)			(5)		(5)
Amortization of Actuarial (Gains)/Losses			7		14
Reclassifications from AOCI, before Income Tax (Expense) Credit			2		9
Income Tax (Expense) Credit			1		3
Reclassifications from AOCI, Net of Income Tax (Expense) Credit			1		6
Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit		$	20	$	9

(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 March 31, 2014
			Cash Flow Hedges
					Interest Rate and		Pension
			Commodity		Foreign Currency		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			1,583		-		-		1,583
	Amounts Reclassified from AOCI			(1,590)		253		(333)		(1,670)
	Net Current Period Other
		Comprehensive Income		(7)		253		(333)		(87)
	Balance in AOCI as of March 31, 2014		$	87	$	3,343	$	(566)	$	2,864
APCo
	Changes in Accumulated Other Comprehensive Income (Loss) by Component
	For the Three Months Ended March 31, 2013
			Cash Flow Hedges
					Interest Rate and		Pension
			Commodity		Foreign Currency		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			794		(1)		-		793
	Amounts Reclassified from AOCI			211		254		358		823
	Net Current Period Other
		Comprehensive Income		1,005		253		358		1,616
	Balance in AOCI as of March 31, 2013		$	361	$	2,330	$	(30,973)	$	(28,282)

Reclassifications from Accumulated Other Comprehensive Income

APCo
	Reclassifications from Accumulated Other Comprehensive Income (Loss)
	For the Three Months Ended March 31, 2014 and 2013
			Amount of (Gain) Loss
			Reclassified from AOCI
			Three Months Ended March 31,
			2014		2013
	Gains and Losses on Cash Flow Hedges		(in thousands)
	Commodity:
		Electric Generation, Transmission and Distribution Revenues	$	-	$	20
		Purchased Electricity for Resale		(462)		57
		Other Operation Expense		(10)		(11)
		Maintenance Expense		(20)		(16)
		Property, Plant and Equipment		(17)		(14)
		Regulatory Assets/(Liabilities), Net (a)		(1,937)		289
	Subtotal - Commodity			(2,446)		325
	Interest Rate and Foreign Currency:
		Interest Expense		390		390
	Subtotal - Interest Rate and Foreign Currency			390		390
	Reclassifications from AOCI, before Income Tax (Expense) Credit			(2,056)		715
	Income Tax (Expense) Credit			(719)		250
	Reclassifications from AOCI, Net of Income Tax (Expense) Credit			(1,337)		465
	Pension and OPEB
	Amortization of Prior Service Cost (Credit)			(1,282)		(1,282)
	Amortization of Actuarial (Gains)/Losses			770		1,833
	Reclassifications from AOCI, before Income Tax (Expense) Credit			(512)		551
	Income Tax (Expense) Credit			(179)		193
	Reclassifications from AOCI, Net of Income Tax (Expense) Credit			(333)		358
	Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit		$	(1,670)	$	823

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

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 March 31, 2014
			Cash Flow Hedges
					Interest Rate and		Pension
			Commodity		Foreign Currency		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			1,062		-		-		1,062
	Amounts Reclassified from AOCI			(1,047)		410		43		(594)
	Net Current Period Other
		Comprehensive Income		15		410		43		468
	Balance in AOCI as of March 31, 2014		$	61	$	(15,566)	$	464	$	(15,041)
I&M
	Changes in Accumulated Other Comprehensive Income (Loss) by Component
	For the Three Months Ended March 31, 2013
			Cash Flow Hedges
					Interest Rate and		Pension
			Commodity		Foreign Currency		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			532		2,249		-		2,781
	Amounts Reclassified from AOCI			150		192		176		518
	Net Current Period Other
		Comprehensive Income		682		2,441		176		3,299
	Balance in AOCI as of March 31, 2013		$	236	$	(17,206)	$	(8,614)	$	(25,584)

Reclassifications from Accumulated Other Comprehensive Income

I&M
	Reclassifications from Accumulated Other Comprehensive Income (Loss)
	For the Three Months Ended March 31, 2014 and 2013
			Amount of (Gain) Loss
			Reclassified from AOCI
			Three Months Ended March 31,
			2014		2013
	Gains and Losses on Cash Flow Hedges		(in thousands)
	Commodity:
		Electric Generation, Transmission and Distribution Revenues	$	-	$	52
		Purchased Electricity for Resale		(717)		149
		Other Operation Expense		(7)		(7)
		Maintenance Expense		(7)		(7)
		Property, Plant and Equipment		(10)		(7)
		Regulatory Assets/(Liabilities), Net (a)		(870)		50
	Subtotal - Commodity			(1,611)		230
	Interest Rate and Foreign Currency:
		Interest Expense		631		296
	Subtotal - Interest Rate and Foreign Currency			631		296
	Reclassifications from AOCI, before Income Tax (Expense) Credit			(980)		526
	Income Tax (Expense) Credit			(343)		184
	Reclassifications from AOCI, Net of Income Tax (Expense) Credit			(637)		342
	Pension and OPEB
	Amortization of Prior Service Cost (Credit)			(199)		(199)
	Amortization of Actuarial (Gains)/Losses			265		469
	Reclassifications from AOCI, before Income Tax (Expense) Credit			66		270
	Income Tax (Expense) Credit			23		94
	Reclassifications from AOCI, Net of Income Tax (Expense) Credit			43		176
	Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit		$	(594)	$	518

(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 March 31, 2014
			Cash Flow Hedges
					Interest Rate and		Pension
			Commodity		Foreign Currency		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)		(343)		-		(448)
	Net Current Period Other
		Comprehensive Income		(105)		(343)		-		(448)
	Balance in AOCI as of March 31, 2014		$	-	$	6,631	$	-	$	6,631
OPCo
	Changes in Accumulated Other Comprehensive Income (Loss) by Component
	For the Three Months Ended March 31, 2013
			Cash Flow Hedges
					Interest Rate and		Pension
			Commodity		Foreign Currency		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			1,102		-		-		1,102
	Amounts Reclassified from AOCI			304		(340)		3,269		3,233
	Net Current Period Other
		Comprehensive Income		1,406		(340)		3,269		4,335
	Balance in AOCI as of March 31, 2013		$	494	$	7,755	$	(169,639)	$	(161,390)

Reclassifications from Accumulated Other Comprehensive Income

OPCo
	Reclassifications from Accumulated Other Comprehensive Income (Loss)
	For the Three Months Ended March 31, 2014 and 2013
			Amount of (Gain) Loss
			Reclassified from AOCI
			Three Months Ended March 31,
			2014		2013
	Gains and Losses on Cash Flow Hedges		(in thousands)
	Commodity:
		Electric Generation, Transmission and Distribution Revenues	$	-	$	134
		Purchased Electricity for Resale		-		382
		Other Operation Expense		(11)		(18)
		Maintenance Expense		(11)		(12)
		Property, Plant and Equipment		(18)		(19)
		Regulatory Assets/(Liabilities), Net (a)		(122)		-
	Subtotal - Commodity			(162)		467
	Interest Rate and Foreign Currency:
		Depreciation and Amortization Expense		(3)		2
		Interest Expense		(524)		(524)
	Subtotal - Interest Rate and Foreign Currency			(527)		(522)
	Reclassifications from AOCI, before Income Tax (Expense) Credit			(689)		(55)
	Income Tax (Expense) Credit			(241)		(19)
	Reclassifications from AOCI, Net of Income Tax (Expense) Credit			(448)		(36)
	Pension and OPEB
	Amortization of Prior Service Cost (Credit)			-		(1,468)
	Amortization of Actuarial (Gains)/Losses			-		6,497
	Reclassifications from AOCI, before Income Tax (Expense) Credit			-		5,029
	Income Tax (Expense) Credit			-		1,760
	Reclassifications from AOCI, Net of Income Tax (Expense) Credit			-		3,269
	Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit		$	(448)	$	3,233

(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 March 31, 2014
			Cash Flow Hedges
					Interest Rate and
			Commodity		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)		(189)		(246)
	Net Current Period Other
		Comprehensive Income		(57)		(189)		(246)
	Balance in AOCI as of March 31, 2014		$	-	$	5,512	$	5,512
PSO
	Changes in Accumulated Other Comprehensive Income (Loss) by Component
	For the Three Months Ended March 31, 2013
			Cash Flow Hedges
					Interest Rate and
			Commodity		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			36		-		36
	Amounts Reclassified from AOCI			(13)		(190)		(203)
	Net Current Period Other
		Comprehensive Income		23		(190)		(167)
	Balance in AOCI as of March 31, 2013		$	44	$	6,270	$	6,314

Reclassifications from Accumulated Other Comprehensive Income

PSO
	Reclassifications from Accumulated Other Comprehensive Income (Loss)
	For the Three Months Ended March 31, 2014 and 2013
			Amount of (Gain) Loss
			Reclassified from AOCI
			Three Months Ended March 31,
			2014		2013
	Gains and Losses on Cash Flow Hedges		(in thousands)
	Commodity:
		Other Operation Expense	$	(8)	$	(9)
		Maintenance Expense		(9)		(4)
		Property, Plant and Equipment		(13)		(7)
		Regulatory Assets/(Liabilities), Net (a)		(58)		-
	Subtotal - Commodity			(88)		(20)
	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			(380)		(312)
	Income Tax (Expense) Credit			(134)		(109)
	Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit		$	(246)	$	(203)

(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 March 31, 2014
			Cash Flow Hedges
					Interest Rate and		Pension
			Commodity		Foreign Currency		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)		568		(234)		268
	Net Current Period Other
		Comprehensive Income		(66)		568		(234)		268
	Balance in AOCI as of March 31, 2014		$	-	$	(12,736)	$	4,560	$	(8,176)
SWEPCo
	Changes in Accumulated Other Comprehensive Income (Loss) by Component
	For the Three Months Ended March 31, 2013
			Cash Flow Hedges
					Interest Rate and		Pension
			Commodity		Foreign Currency		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			44		-		-		44
	Amounts Reclassified from AOCI			(15)		567		(63)		489
	Net Current Period Other
		Comprehensive Income		29		567		(63)		533
	Balance in AOCI as of March 31, 2013		$	51	$	(15,004)	$	(2,374)	$	(17,327)

Reclassifications from Accumulated Other Comprehensive Income

SWEPCo
	Reclassifications from Accumulated Other Comprehensive Income (Loss)
	For the Three Months Ended March 31, 2014 and 2013
			Amount of (Gain) Loss
			Reclassified from AOCI
			Three Months Ended March 31,
			2014		2013
	Gains and Losses on Cash Flow Hedges		(in thousands)
	Commodity:
		Other Operation Expense	$	(13)	$	(10)
		Maintenance Expense		(10)		(6)
		Property, Plant and Equipment		(11)		(7)
		Regulatory Assets/(Liabilities), Net (a)		(67)		-
	Subtotal - Commodity			(101)		(23)
	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			771		849
	Income Tax (Expense) Credit			269		297
	Reclassifications from AOCI, Net of Income Tax (Expense) Credit			502		552
	Pension and OPEB
	Amortization of Prior Service Cost (Credit)			(478)		(445)
	Amortization of Actuarial (Gains)/Losses			118		348
	Reclassifications from AOCI, before Income Tax (Expense) Credit			(360)		(97)
	Income Tax (Expense) Credit			(126)		(34)
	Reclassifications from AOCI, Net of Income Tax (Expense) Credit			(234)		(63)
	Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit		$	268	$	489

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