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Comprehensive Income (Tables)
 6 Months Ended
Jun. 30, 2015
Changes in Accumulated Other Comprehensive Income by Component
Changes in Accumulated Other Comprehensive Income (Loss) by Component
For the Three Months Ended June 30, 2015
 
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, 2015
$
(6
)
 
$
(18
)
 
$
9

 
$
(88
)
 
$
(103
)
Change in Fair Value Recognized in AOCI
(1
)
 
—

 
(1
)
 
—

 
(2
)
Amounts Reclassified from AOCI
2

 
—

 
—

 
1

 
3

Net Current Period Other Comprehensive Income (Loss)
1

 
—

 
(1
)
 
1

 
1

Balance in AOCI as of June 30, 2015
$
(5
)
 
$
(18
)
 
$
8

 
$
(87
)
 
$
(102
)

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 Six Months Ended June 30, 2015
 
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, 2014
$
1

 
$
(19
)
 
$
8

 
$
(93
)
 
$
(103
)
Change in Fair Value Recognized in AOCI
2

 
—

 
—

 
—

 
2

Amounts Reclassified from AOCI
(8
)
 
1

 
—

 
1

 
(6
)
Net Current Period Other Comprehensive Income (Loss)
(6
)
 
1

 
—

 
1

 
(4
)
Pension and OPEB Adjustment Related to Mitchell Plant
—

 
—

 
—

 
5

 
5

Balance in AOCI as of June 30, 2015
$
(5
)
 
$
(18
)
 
$
8

 
$
(87
)
 
$
(102
)

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
)
Reclassifications from Accumulated Other Comprehensive Income
Reclassifications from Accumulated Other Comprehensive Income (Loss)
For the Three Months Ended June 30, 2015 and 2014
 
 
Amount of (Gain) Loss
Reclassified from AOCI
 
 
Three Months Ended June 30,
 
 
2015
 
2014
Gains and Losses on Cash Flow Hedges
 
(in millions)
Commodity:
 
 

 
 
Generation & Marketing Revenues
 
$
(4
)
 
$
—

Purchased Electricity for Resale
 
7

 
(2
)
Subtotal – Commodity
 
3

 
(2
)
 
 
 

 
 
Interest Rate and Foreign Currency:
 
 

 
 
Interest Expense
 
—

 
2

Subtotal – Interest Rate and Foreign Currency
 
—

 
2

 
 
 
 
 
Reclassifications from AOCI, before Income Tax (Expense) Credit
 
3


—

Income Tax (Expense) Credit
 
1

 
—

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

 
—

 
 
 
 
 
Pension and OPEB
 
 

 
 
Amortization of Prior Service Cost (Credit)
 
(5
)
 
(5
)
Amortization of Actuarial (Gains)/Losses
 
6

 
7

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

 
2

Income Tax (Expense) Credit
 
—

 
1

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

 
1

 
 
 

 
 
Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
$
3

 
$
1


Reclassifications from Accumulated Other Comprehensive Income (Loss)
For the Six Months Ended June 30, 2015 and 2014
 
 
Amount of (Gain) Loss
Reclassified from AOCI
 
 
Six Months Ended June 30,
 
 
2015
 
2014
Gains and Losses on Cash Flow Hedges
 
(in millions)
Commodity:
 
 

 
 
Generation & Marketing Revenues
 
$
(17
)
 
$
—

Purchased Electricity for Resale
 
6

 
29

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

 
(3
)
Subtotal – Commodity
 
(11
)
 
26

 
 
 

 
 
Interest Rate and Foreign Currency:
 
 

 
 
Interest Expense
 
1

 
4

Subtotal – Interest Rate and Foreign Currency
 
1

 
4

 
 
 
 
 
Reclassifications from AOCI, before Income Tax (Expense) Credit
 
(10
)

30

Income Tax (Expense) Credit
 
(3
)
 
11

Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
(7
)
 
19

 
 
 
 
 
Pension and OPEB
 
 

 
 
Amortization of Prior Service Cost (Credit)
 
(10
)
 
(10
)
Amortization of Actuarial (Gains)/Losses
 
11

 
14

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

 
4

Income Tax (Expense) Credit
 
—

 
2

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

 
2

 
 
 

 
 
Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
$
(6
)
 
$
21


(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, 2015
 
 
Cash Flow Hedges
 
 
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Pension
and OPEB
 
Total
 
 
(in thousands)
Balance in AOCI as of March 31, 2015
 
$
—

 
$
4,025

 
$
678

 
$
4,703

Change in Fair Value Recognized in AOCI
 
—

 
—

 
—

 
—

Amounts Reclassified from AOCI
 
—

 
2

 
(458
)
 
(456
)
Net Current Period Other Comprehensive Income (Loss)
 
—

 
2

 
(458
)
 
(456
)
Balance in AOCI as of June 30, 2015
 
$
—

 
$
4,027

 
$
220

 
$
4,247


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 (Loss)
 
(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 Six Months Ended June 30, 2015
 
 
Cash Flow Hedges
 
 
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Pension
and OPEB
 
Total
 
 
(in thousands)
Balance in AOCI as of December 31, 2014
 
$
—

 
$
3,896

 
$
1,136

 
$
5,032

Change in Fair Value Recognized in AOCI
 
—

 
—

 
—

 
—

Amounts Reclassified from AOCI
 
—

 
131

 
(916
)
 
(785
)
Net Current Period Other Comprehensive Income (Loss)
 
—

 
131

 
(916
)
 
(785
)
Balance in AOCI as of June 30, 2015
 
$
—

 
$
4,027

 
$
220

 
$
4,247


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 (Loss)
 
(94
)
 
506

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

 
$
3,596

 
$
(899
)
 
$
2,697
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, 2015 and 2014
 
 
Amount of (Gain) Loss
Reclassified from AOCI
 
 
Three Months Ended June 30,
 
 
2015
 
2014
Gains and Losses on Cash Flow Hedges
 
(in thousands)
Commodity:
 
 

 
 
Purchased Electricity for Resale
 
$
—

 
$
(64
)
Regulatory Assets/(Liabilities), Net (a)
 
—

 
(228
)
Subtotal – Commodity
 
—

 
(292
)
 
 
 

 
 
Interest Rate and Foreign Currency:
 
 

 
 
Interest Expense
 
3

 
390

Subtotal – Interest Rate and Foreign Currency
 
3

 
390

 
 
 
 
 
Reclassifications from AOCI, before Income Tax (Expense) Credit
 
3

 
98

Income Tax (Expense) Credit
 
1

 
35

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

 
63

 
 
 
 
 
Pension and OPEB
 
 

 
 
Amortization of Prior Service Cost (Credit)
 
(1,283
)
 
(1,283
)
Amortization of Actuarial (Gains)/Losses
 
578

 
770

Reclassifications from AOCI, before Income Tax (Expense) Credit
 
(705
)
 
(513
)
Income Tax (Expense) Credit
 
(247
)
 
(180
)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
(458
)
 
(333
)
 
 
 

 
 
Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
$
(456
)
 
$
(270
)

APCo

Reclassifications from Accumulated Other Comprehensive Income (Loss)
For the Six Months Ended June 30, 2015 and 2014
 
 
Amount of (Gain) Loss
Reclassified from AOCI
 
 
Six Months Ended June 30,
 
 
2015
 
2014
Gains and Losses on Cash Flow Hedges
 
(in thousands)
Commodity:
 
 

 
 
Purchased Electricity for Resale
 
$
—

 
$
(526
)
Other Operation Expense
 
—

 
(10
)
Maintenance Expense
 
—

 
(20
)
Property, Plant and Equipment
 
—

 
(17
)
Regulatory Assets/(Liabilities), Net (a)
 
—

 
(2,165
)
Subtotal – Commodity
 
—

 
(2,738
)
 
 
 

 
 
Interest Rate and Foreign Currency:
 
 

 
 
Interest Expense
 
202

 
780

Subtotal – Interest Rate and Foreign Currency
 
202

 
780

 
 
 
 
 
Reclassifications from AOCI, before Income Tax (Expense) Credit
 
202

 
(1,958
)
Income Tax (Expense) Credit
 
71

 
(684
)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
131

 
(1,274
)
 
 
 
 
 
Pension and OPEB
 
 

 
 
Amortization of Prior Service Cost (Credit)
 
(2,565
)
 
(2,565
)
Amortization of Actuarial (Gains)/Losses
 
1,156

 
1,540

Reclassifications from AOCI, before Income Tax (Expense) Credit
 
(1,409
)
 
(1,025
)
Income Tax (Expense) Credit
 
(493
)
 
(359
)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
(916
)
 
(666
)
 
 
 

 
 
Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
$
(785
)
 
$
(1,940
)
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, 2015
 
 
Cash Flow Hedges
 
 
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Pension
and OPEB
 
Total
 
 
(in thousands)
Balance in AOCI as of March 31, 2015
 
$
—

 
$
(14,139
)
 
$
58

 
$
(14,081
)
Change in Fair Value Recognized in AOCI
 
—

 
—

 
—

 
—

Amounts Reclassified from AOCI
 
—

 
268

 
10

 
278

Net Current Period Other Comprehensive Income
 
—

 
268

 
10

 
278

Balance in AOCI as of June 30, 2015
 
$
—

 
$
(13,871
)
 
$
68

 
$
(13,803
)

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 (Loss)
 
(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 Six Months Ended June 30, 2015
 
 
Cash Flow Hedges
 
 
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Pension
and OPEB
 
Total
 
 
(in thousands)
Balance in AOCI as of December 31, 2014
 
$
—

 
$
(14,406
)
 
$
46

 
$
(14,360
)
Change in Fair Value Recognized in AOCI
 
—

 
—

 
—

 
—

Amounts Reclassified from AOCI
 
—

 
535

 
22

 
557

Net Current Period Other Comprehensive Income
 
—

 
535

 
22

 
557

Balance in AOCI as of June 30, 2015
 
$
—

 
$
(13,871
)
 
$
68

 
$
(13,803
)

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 (Loss)
 
(46
)
 
821

 
86

 
861

Balance in AOCI as of June 30, 2014
 
$
—

 
$
(15,155
)
 
$
507

 
$
(14,648
)
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.
I&M

Reclassifications from Accumulated Other Comprehensive Income (Loss)
For the Three Months Ended June 30, 2015 and 2014
 
 
Amount of (Gain) Loss
Reclassified from AOCI
 
 
Three Months Ended June 30,
 
 
2015
 
2014
Gains and Losses on Cash Flow Hedges
 
(in thousands)
Commodity:
 
 

 
 
Purchased Electricity for Resale
 
$
—

 
$
(95
)
Regulatory Assets/(Liabilities), Net (a)
 
—

 
(103
)
Subtotal – Commodity
 
—

 
(198
)
 
 
 

 
 
Interest Rate and Foreign Currency:
 
 

 
 
Interest Expense
 
411

 
631

Subtotal – Interest Rate and Foreign Currency
 
411

 
631

 
 
 
 
 
Reclassifications from AOCI, before Income Tax (Expense) Credit
 
411

 
433

Income Tax (Expense) Credit
 
143

 
151

Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
268

 
282

 
 
 
 
 
Pension and OPEB
 
 

 
 
Amortization of Prior Service Cost (Credit)
 
(199
)
 
(198
)
Amortization of Actuarial (Gains)/Losses
 
215

 
262

Reclassifications from AOCI, before Income Tax (Expense) Credit
 
16

 
64

Income Tax (Expense) Credit
 
6

 
21

Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
10

 
43

 
 
 

 
 
Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
$
278

 
$
325


I&M

Reclassifications from Accumulated Other Comprehensive Income (Loss)
For the Six Months Ended June 30, 2015 and 2014
 
 
Amount of (Gain) Loss
Reclassified from AOCI
 
 
Six Months Ended June 30,
 
 
2015
 
2014
Gains and Losses on Cash Flow Hedges
 
(in thousands)
Commodity:
 
 

 
 
Purchased Electricity for Resale
 
$
—

 
$
(812
)
Other Operation Expense
 
—

 
(7
)
Maintenance Expense
 
—

 
(7
)
Property, Plant and Equipment
 
—

 
(10
)
Regulatory Assets/(Liabilities), Net (a)
 
—

 
(973
)
Subtotal – Commodity
 
—

 
(1,809
)
 
 
 

 
 
Interest Rate and Foreign Currency:
 
 

 
 
Interest Expense
 
822

 
1,262

Subtotal – Interest Rate and Foreign Currency
 
822

 
1,262

 
 
 
 
 
Reclassifications from AOCI, before Income Tax (Expense) Credit
 
822

 
(547
)
Income Tax (Expense) Credit
 
287

 
(192
)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
535

 
(355
)
 
 
 
 
 
Pension and OPEB
 
 

 
 
Amortization of Prior Service Cost (Credit)
 
(398
)
 
(397
)
Amortization of Actuarial (Gains)/Losses
 
432

 
527

Reclassifications from AOCI, before Income Tax (Expense) Credit
 
34

 
130

Income Tax (Expense) Credit
 
12

 
44

Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
22

 
86

 
 
 

 
 
Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
$
557

 
$
(269
)
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, 2015
 
 
Cash Flow Hedges
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Total
 
 
(in thousands)
Balance in AOCI as of March 31, 2015
 
$
—

 
$
5,259

 
$
5,259

Change in Fair Value Recognized in AOCI
 
—

 
—

 
—

Amounts Reclassified from AOCI
 
—

 
(343
)
 
(343
)
Net Current Period Other Comprehensive Loss
 
—

 
(343
)
 
(343
)
Balance in AOCI as of June 30, 2015
 
$
—

 
$
4,916

 
$
4,916

 
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
 
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 Loss
 
—

 
(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 Six Months Ended June 30, 2015
 
 
Cash Flow Hedges
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Total
 
 
(in thousands)
Balance in AOCI as of December 31, 2014
 
$
—

 
$
5,602

 
$
5,602

Change in Fair Value Recognized in AOCI
 
—

 
—

 
—

Amounts Reclassified from AOCI
 
—

 
(686
)
 
(686
)
Net Current Period Other Comprehensive Loss
 
—

 
(686
)
 
(686
)
Balance in AOCI as of June 30, 2015
 
$
—

 
$
4,916

 
$
4,916


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
 
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 Loss
 
(105
)
 
(686
)
 
(791
)
Balance in AOCI as of June 30, 2014
 
$
—

 
$
6,288

 
$
6,288
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.
OPCo

Reclassifications from Accumulated Other Comprehensive Income (Loss)
For the Three Months Ended June 30, 2015 and 2014
 
 
Amount of (Gain) Loss
Reclassified from AOCI
 
 
Three Months Ended June 30,
 
 
2015
 
2014
Gains and Losses on Cash Flow Hedges
 
(in thousands)
Commodity:
 
 

 
 
Other Operation Expense
 
$
—

 
$
—

Maintenance Expense
 
—

 
—

Property, Plant and Equipment
 
—

 
—

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

 
—

Subtotal – Commodity
 
—

 
—

 
 
 
 
 
Interest Rate and Foreign Currency:
 
 

 
 
Depreciation and Amortization Expense
 
(3
)
 
(3
)
Interest Expense
 
(524
)
 
(524
)
Subtotal – Interest Rate and Foreign Currency
 
(527
)
 
(527
)
 
 
 
 
 
Reclassifications from AOCI, before Income Tax (Expense) Credit
 
(527
)
 
(527
)
Income Tax (Expense) Credit
 
(184
)
 
(184
)
Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
$
(343
)
 
$
(343
)

OPCo

Reclassifications from Accumulated Other Comprehensive Income (Loss)
For the Six Months Ended June 30, 2015 and 2014
 
 
Amount of (Gain) Loss
Reclassified from AOCI
 
 
Six Months Ended June 30,
 
 
2015
 
2014
Gains and Losses on Cash Flow Hedges
 
(in thousands)
Commodity:
 
 

 
 
Other Operation Expense
 
$
—

 
$
(11
)
Maintenance Expense
 
—

 
(11
)
Property, Plant and Equipment
 
—

 
(18
)
Regulatory Assets/(Liabilities), Net (a)
 
—

 
(122
)
Subtotal – Commodity
 
—

 
(162
)
 
 
 

 
 
Interest Rate and Foreign Currency:
 
 

 
 
Depreciation and Amortization Expense
 
(6
)
 
(6
)
Interest Expense
 
(1,048
)
 
(1,048
)
Subtotal – Interest Rate and Foreign Currency
 
(1,054
)
 
(1,054
)
 
 
 
 
 
Reclassifications from AOCI, before Income Tax (Expense) Credit
 
(1,054
)
 
(1,216
)
Income Tax (Expense) Credit
 
(368
)
 
(425
)
Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
$
(686
)
 
$
(791
)
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, 2015
 
 
Cash Flow Hedges
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Total
 
 
(in thousands)
Balance in AOCI as of March 31, 2015
 
$
—

 
$
4,753

 
$
4,753

Change in Fair Value Recognized in AOCI
 
—

 
—

 
—

Amounts Reclassified from AOCI
 
—

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

 
(190
)
 
(190
)
Balance in AOCI as of June 30, 2015
 
$
—

 
$
4,563

 
$
4,563

 
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 Loss
 
—

 
(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 Six Months Ended June 30, 2015
 
 
Cash Flow Hedges
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Total
 
 
(in thousands)
Balance in AOCI as of December 31, 2014
 
$
—

 
$
4,943

 
$
4,943

Change in Fair Value Recognized in AOCI
 
—

 
—

 
—

Amounts Reclassified from AOCI
 
—

 
(380
)
 
(380
)
Net Current Period Other Comprehensive Loss
 
—

 
(380
)
 
(380
)
Balance in AOCI as of June 30, 2015
 
$
—

 
$
4,563

 
$
4,563


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 Loss
 
(57
)
 
(379
)
 
(436
)
Balance in AOCI as of June 30, 2014
 
$
—

 
$
5,322

 
$
5,322
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.
PSO

Reclassifications from Accumulated Other Comprehensive Income (Loss)
For the Three Months Ended June 30, 2015 and 2014
 
 
Amount of (Gain) Loss
Reclassified from AOCI
 
 
Three Months Ended June 30,
 
 
2015
 
2014
Gains and Losses on Cash Flow Hedges
 
(in thousands)
Commodity:
 
 
 
 
Other Operation Expense
 
$
—

 
$
—

Maintenance Expense
 
—

 
—

Property, Plant and Equipment
 
—

 
—

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

 
—

Subtotal – Commodity
 
—

 
—

 
 
 
 
 
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
)
 
(292
)
Income Tax (Expense) Credit
 
(102
)
 
(102
)
Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
$
(190
)
 
$
(190
)
 
PSO

Reclassifications from Accumulated Other Comprehensive Income (Loss)
For the Six Months Ended June 30, 2015 and 2014
 
 
Amount of (Gain) Loss
Reclassified from AOCI
 
 
Six Months Ended June 30,
 
 
2015
 
2014
Gains and Losses on Cash Flow Hedges
 
(in thousands)
Commodity:
 
 

 
 
Other Operation Expense
 
$
—

 
$
(8
)
Maintenance Expense
 
—

 
(9
)
Property, Plant and Equipment
 
—

 
(13
)
Regulatory Assets/(Liabilities), Net (a)
 
—

 
(58
)
Subtotal – Commodity
 
—

 
(88
)
 
 
 

 
 
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
 
(584
)
 
(672
)
Income Tax (Expense) Credit
 
(204
)
 
(236
)
Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
$
(380
)
 
$
(436
)
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, 2015
 
 
Cash Flow Hedges
 
 
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Pension
and OPEB
 
Total
 
 
(in thousands)
Balance in AOCI as of March 31, 2015
 
$
—

 
$
(10,469
)
 
$
3,330

 
$
(7,139
)
Change in Fair Value Recognized in AOCI
 
—

 
—

 
—

 
—

Amounts Reclassified from AOCI
 
—

 
567

 
(239
)
 
328

Net Current Period Other Comprehensive Income (Loss)
 
—

 
567

 
(239
)
 
328

Balance in AOCI as of June 30, 2015
 
$
—

 
$
(9,902
)
 
$
3,091

 
$
(6,811
)

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 (Loss)
 
—

 
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 Six Months Ended June 30, 2015
 
 
Cash Flow Hedges
 
 
 
 
 
 
Commodity
 
Interest Rate and
Foreign Currency
 
Pension
and OPEB
 
Total
 
 
(in thousands)
Balance in AOCI as of December 31, 2014
 
$
—

 
$
(11,036
)
 
$
3,570

 
$
(7,466
)
Change in Fair Value Recognized in AOCI
 
—

 
—

 
—

 
—

Amounts Reclassified from AOCI
 
—

 
1,134

 
(479
)
 
655

Net Current Period Other Comprehensive Income (Loss)
 
—

 
1,134

 
(479
)
 
655

Balance in AOCI as of June 30, 2015
 
$
—

 
$
(9,902
)
 
$
3,091

 
$
(6,811
)

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 (Loss)
 
(66
)
 
1,135

 
(469
)
 
600

Balance in AOCI as of June 30, 2014
 
$
—

 
$
(12,169
)
 
$
4,325

 
$
(7,844
)
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.
SWEPCo

Reclassifications from Accumulated Other Comprehensive Income (Loss)
For the Three Months Ended June 30, 2015 and 2014
 
 
Amount of (Gain) Loss
Reclassified from AOCI
 
 
Three Months Ended June 30,
 
 
2015
 
2014
Gains and Losses on Cash Flow Hedges
 
(in thousands)
Commodity:
 
 

 
 
Other Operation Expense
 
$
—

 
$
—

Maintenance Expense
 
—

 
—

Property, Plant and Equipment
 
—

 
—

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

 
—

Subtotal – Commodity
 
—

 
—

 
 
 
 
 
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

 
872

Income Tax (Expense) Credit
 
305

 
305

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

 
567

 
 
 
 
 
Pension and OPEB
 
 

 
 
Amortization of Prior Service Cost (Credit)
 
(467
)
 
(477
)
Amortization of Actuarial (Gains)/Losses
 
99

 
115

Reclassifications from AOCI, before Income Tax (Expense) Credit
 
(368
)
 
(362
)
Income Tax (Expense) Credit
 
(129
)
 
(127
)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
(239
)
 
(235
)
 
 
 

 
 
Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
$
328

 
$
332

 
SWEPCo

Reclassifications from Accumulated Other Comprehensive Income (Loss)
For the Six Months Ended June 30, 2015 and 2014
 
 
Amount of (Gain) Loss
Reclassified from AOCI
 
 
Six Months Ended June 30,
 
 
2015
 
2014
Gains and Losses on Cash Flow Hedges
 
(in thousands)
Commodity:
 
 

 
 
Other Operation Expense
 
$
—

 
$
(13
)
Maintenance Expense
 
—

 
(10
)
Property, Plant and Equipment
 
—

 
(11
)
Regulatory Assets/(Liabilities), Net (a)
 
—

 
(67
)
Subtotal – Commodity
 
—

 
(101
)
 
 
 

 
 
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
 
1,744

 
1,643

Income Tax (Expense) Credit
 
610

 
574

Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
1,134

 
1,069

 
 
 
 
 
Pension and OPEB
 
 

 
 
Amortization of Prior Service Cost (Credit)
 
(934
)
 
(955
)
Amortization of Actuarial (Gains)/Losses
 
197

 
233

Reclassifications from AOCI, before Income Tax (Expense) Credit
 
(737
)
 
(722
)
Income Tax (Expense) Credit
 
(258
)
 
(253
)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
(479
)
 
(469
)
 
 
 

 
 
Total Reclassifications from AOCI, Net of Income Tax (Expense) Credit
 
$
655

 
$
600