Variable Interest Entities (Tables)

6 Months Ended

Jun. 30, 2016

Consolidated Assets and Liabilities of Variable Interest Entities

AMERICAN ELECTRIC POWER COMPANY, INC. AND SUBSIDIARY COMPANIES
VARIABLE INTEREST ENTITIES
June 30, 2016
	Registrant Subsidiaries										Other Consolidated VIEs
	SWEPCo Sabine		I&M DCC Fuel		OPCo Ohio Phase-in- Recovery Funding			APCo Appalachian Consumer Rate Relief Funding			AEP Credit		TCC Transition Funding			Protected Cell of EIS		Transource Energy
	(in millions)
ASSETS
Current Assets	$	59.9	$	108.0	$	30.1		$	18.9		$	964.3	$	177.1		$	167.9	$	15.6
Net Property, Plant and Equipment	136.9		193.8		—			—			—		—			—		278.6
Other Noncurrent Assets	63.5		103.0		139.2		(a)	320.5		(b)	9.6		1,271.2		(c)	1.3		5.7
Total Assets	$	260.3	$	404.8	$	169.3		$	339.4		$	973.9	$	1,448.3		$	169.2	$	299.9
LIABILITIES AND EQUITY
Current Liabilities	$	34.9	$	96.2	$	46.9		$	27.2		$	873.6	$	244.9		$	41.6	$	38.4
Noncurrent Liabilities	225.0		308.6		121.1			310.9			0.5		1,185.3			82.6		125.7
Equity	0.4		—		1.3			1.3			99.8		18.1			45.0		135.8
Total Liabilities and Equity	$	260.3	$	404.8	$	169.3		$	339.4		$	973.9	$	1,448.3		$	169.2	$	299.9

(a) Includes an intercompany item eliminated in consolidation of $65.4 million.

(b) Includes an intercompany item eliminated in consolidation of $3.8 million.

(c) Includes an intercompany item eliminated in consolidation of $64.9 million.

AMERICAN ELECTRIC POWER COMPANY, INC. AND SUBSIDIARY COMPANIES
VARIABLE INTEREST ENTITIES
December 31, 2015
	Registrant Subsidiaries										Other Consolidated VIEs
	SWEPCo Sabine		I&M DCC Fuel		OPCo Ohio Phase-in- Recovery Funding			APCo Appalachian Consumer Rate Relief Funding			AEP Credit		TCC Transition Funding			Protected Cell of EIS		Transource Energy
	(in millions)
ASSETS
Current Assets	$	61.7	$	91.1	$	31.2		$	18.5		$	925.7	$	234.1		$	165.3	$	10.8
Net Property, Plant and Equipment	147.0		159.9		—			—			—		—			—		227.2
Other Noncurrent Assets	61.8		84.6		162.0		(a)	332.0		(b)	6.4		1,365.7		(c)	1.9		5.5
Total Assets	$	270.5	$	335.6	$	193.2		$	350.5		$	932.1	$	1,599.8		$	167.2	$	243.5
LIABILITIES AND EQUITY
Current Liabilities	$	47.7	$	84.8	$	47.3		$	27.1		$	855.1	$	291.7		$	41.8	$	36.6
Noncurrent Liabilities	222.3		250.8		144.6			321.5			0.3		1,290.0			83.9		113.0
Equity	0.5		—		1.3			1.9			76.7		18.1			41.5		93.9
Total Liabilities and Equity	$	270.5	$	335.6	$	193.2		$	350.5		$	932.1	$	1,599.8		$	167.2	$	243.5

(a) Includes an intercompany item eliminated in consolidation of $76.1 million.

(b) Includes an intercompany item eliminated in consolidation of $4.0 million.

(c) Includes an intercompany item eliminated in consolidation of $68.2 million.

Appalachian Power Co [Member] | Billings from AEP Service Corporation [Member]

Billings from Significant Variable Interest

	Three Months Ended June 30,				Six Months Ended June 30,
Company	2016		2015		2016		2015
	(in millions)
APCo	$	53.9	$	52.7	$	110.4	$	101.0
I&M	30.1		31.1		65.0		64.6
OPCo	39.4		40.9		83.8		80.1
PSO	25.0		24.4		53.5		48.0
SWEPCo	33.0		31.9		69.8		63.4

Appalachian Power Co [Member] | Carrying Amount in AEP Service Corporation's Accounts Payable [Member]

Carrying Amount and Classification of Variable Interest in Accounts Payable

	June 30, 2016				December 31, 2015
Company	As Reported on the Balance Sheet		Maximum Exposure		As Reported on the Balance Sheet		Maximum Exposure
	(in millions)
APCo	$	19.5	$	19.5	$	25.8	$	25.8
I&M	11.1		11.1		16.6		16.6
OPCo	14.4		14.4		23.3		23.3
PSO	9.0		9.0		12.6		12.6
SWEPCo	12.5		12.5		16.4		16.4

Appalachian Power Co [Member] | Appalachian Consumer Rate Relief Funding [Member]

Consolidated Assets and Liabilities of Variable Interest Entities

AMERICAN ELECTRIC POWER COMPANY, INC. AND SUBSIDIARY COMPANIES
VARIABLE INTEREST ENTITIES
June 30, 2016
	Registrant Subsidiaries										Other Consolidated VIEs
	SWEPCo Sabine		I&M DCC Fuel		OPCo Ohio Phase-in- Recovery Funding			APCo Appalachian Consumer Rate Relief Funding			AEP Credit		TCC Transition Funding			Protected Cell of EIS		Transource Energy
	(in millions)
ASSETS
Current Assets	$	59.9	$	108.0	$	30.1		$	18.9		$	964.3	$	177.1		$	167.9	$	15.6
Net Property, Plant and Equipment	136.9		193.8		—			—			—		—			—		278.6
Other Noncurrent Assets	63.5		103.0		139.2		(a)	320.5		(b)	9.6		1,271.2		(c)	1.3		5.7
Total Assets	$	260.3	$	404.8	$	169.3		$	339.4		$	973.9	$	1,448.3		$	169.2	$	299.9
LIABILITIES AND EQUITY
Current Liabilities	$	34.9	$	96.2	$	46.9		$	27.2		$	873.6	$	244.9		$	41.6	$	38.4
Noncurrent Liabilities	225.0		308.6		121.1			310.9			0.5		1,185.3			82.6		125.7
Equity	0.4		—		1.3			1.3			99.8		18.1			45.0		135.8
Total Liabilities and Equity	$	260.3	$	404.8	$	169.3		$	339.4		$	973.9	$	1,448.3		$	169.2	$	299.9

(a) Includes an intercompany item eliminated in consolidation of $65.4 million.

(b) Includes an intercompany item eliminated in consolidation of $3.8 million.

(c) Includes an intercompany item eliminated in consolidation of $64.9 million.

AMERICAN ELECTRIC POWER COMPANY, INC. AND SUBSIDIARY COMPANIES
VARIABLE INTEREST ENTITIES
December 31, 2015
	Registrant Subsidiaries										Other Consolidated VIEs
	SWEPCo Sabine		I&M DCC Fuel		OPCo Ohio Phase-in- Recovery Funding			APCo Appalachian Consumer Rate Relief Funding			AEP Credit		TCC Transition Funding			Protected Cell of EIS		Transource Energy
	(in millions)
ASSETS
Current Assets	$	61.7	$	91.1	$	31.2		$	18.5		$	925.7	$	234.1		$	165.3	$	10.8
Net Property, Plant and Equipment	147.0		159.9		—			—			—		—			—		227.2
Other Noncurrent Assets	61.8		84.6		162.0		(a)	332.0		(b)	6.4		1,365.7		(c)	1.9		5.5
Total Assets	$	270.5	$	335.6	$	193.2		$	350.5		$	932.1	$	1,599.8		$	167.2	$	243.5
LIABILITIES AND EQUITY
Current Liabilities	$	47.7	$	84.8	$	47.3		$	27.1		$	855.1	$	291.7		$	41.8	$	36.6
Noncurrent Liabilities	222.3		250.8		144.6			321.5			0.3		1,290.0			83.9		113.0
Equity	0.5		—		1.3			1.9			76.7		18.1			41.5		93.9
Total Liabilities and Equity	$	270.5	$	335.6	$	193.2		$	350.5		$	932.1	$	1,599.8		$	167.2	$	243.5

(a) Includes an intercompany item eliminated in consolidation of $76.1 million.

(b) Includes an intercompany item eliminated in consolidation of $4.0 million.

(c) Includes an intercompany item eliminated in consolidation of $68.2 million.

Indiana Michigan Power Co [Member] | Billings from AEP Service Corporation [Member]

Billings from Significant Variable Interest

	Three Months Ended June 30,				Six Months Ended June 30,
Company	2016		2015		2016		2015
	(in millions)
APCo	$	53.9	$	52.7	$	110.4	$	101.0
I&M	30.1		31.1		65.0		64.6
OPCo	39.4		40.9		83.8		80.1
PSO	25.0		24.4		53.5		48.0
SWEPCo	33.0		31.9		69.8		63.4

Indiana Michigan Power Co [Member] | Carrying Amount in AEP Service Corporation's Accounts Payable [Member]

Carrying Amount and Classification of Variable Interest in Accounts Payable

	June 30, 2016				December 31, 2015
Company	As Reported on the Balance Sheet		Maximum Exposure		As Reported on the Balance Sheet		Maximum Exposure
	(in millions)
APCo	$	19.5	$	19.5	$	25.8	$	25.8
I&M	11.1		11.1		16.6		16.6
OPCo	14.4		14.4		23.3		23.3
PSO	9.0		9.0		12.6		12.6
SWEPCo	12.5		12.5		16.4		16.4

Indiana Michigan Power Co [Member] | DCC Fuel [Member]

Consolidated Assets and Liabilities of Variable Interest Entities

AMERICAN ELECTRIC POWER COMPANY, INC. AND SUBSIDIARY COMPANIES
VARIABLE INTEREST ENTITIES
June 30, 2016
	Registrant Subsidiaries										Other Consolidated VIEs
	SWEPCo Sabine		I&M DCC Fuel		OPCo Ohio Phase-in- Recovery Funding			APCo Appalachian Consumer Rate Relief Funding			AEP Credit		TCC Transition Funding			Protected Cell of EIS		Transource Energy
	(in millions)
ASSETS
Current Assets	$	59.9	$	108.0	$	30.1		$	18.9		$	964.3	$	177.1		$	167.9	$	15.6
Net Property, Plant and Equipment	136.9		193.8		—			—			—		—			—		278.6
Other Noncurrent Assets	63.5		103.0		139.2		(a)	320.5		(b)	9.6		1,271.2		(c)	1.3		5.7
Total Assets	$	260.3	$	404.8	$	169.3		$	339.4		$	973.9	$	1,448.3		$	169.2	$	299.9
LIABILITIES AND EQUITY
Current Liabilities	$	34.9	$	96.2	$	46.9		$	27.2		$	873.6	$	244.9		$	41.6	$	38.4
Noncurrent Liabilities	225.0		308.6		121.1			310.9			0.5		1,185.3			82.6		125.7
Equity	0.4		—		1.3			1.3			99.8		18.1			45.0		135.8
Total Liabilities and Equity	$	260.3	$	404.8	$	169.3		$	339.4		$	973.9	$	1,448.3		$	169.2	$	299.9

(a) Includes an intercompany item eliminated in consolidation of $65.4 million.

(b) Includes an intercompany item eliminated in consolidation of $3.8 million.

(c) Includes an intercompany item eliminated in consolidation of $64.9 million.

AMERICAN ELECTRIC POWER COMPANY, INC. AND SUBSIDIARY COMPANIES
VARIABLE INTEREST ENTITIES
December 31, 2015
	Registrant Subsidiaries										Other Consolidated VIEs
	SWEPCo Sabine		I&M DCC Fuel		OPCo Ohio Phase-in- Recovery Funding			APCo Appalachian Consumer Rate Relief Funding			AEP Credit		TCC Transition Funding			Protected Cell of EIS		Transource Energy
	(in millions)
ASSETS
Current Assets	$	61.7	$	91.1	$	31.2		$	18.5		$	925.7	$	234.1		$	165.3	$	10.8
Net Property, Plant and Equipment	147.0		159.9		—			—			—		—			—		227.2
Other Noncurrent Assets	61.8		84.6		162.0		(a)	332.0		(b)	6.4		1,365.7		(c)	1.9		5.5
Total Assets	$	270.5	$	335.6	$	193.2		$	350.5		$	932.1	$	1,599.8		$	167.2	$	243.5
LIABILITIES AND EQUITY
Current Liabilities	$	47.7	$	84.8	$	47.3		$	27.1		$	855.1	$	291.7		$	41.8	$	36.6
Noncurrent Liabilities	222.3		250.8		144.6			321.5			0.3		1,290.0			83.9		113.0
Equity	0.5		—		1.3			1.9			76.7		18.1			41.5		93.9
Total Liabilities and Equity	$	270.5	$	335.6	$	193.2		$	350.5		$	932.1	$	1,599.8		$	167.2	$	243.5

(a) Includes an intercompany item eliminated in consolidation of $76.1 million.

(b) Includes an intercompany item eliminated in consolidation of $4.0 million.

(c) Includes an intercompany item eliminated in consolidation of $68.2 million.

Ohio Power Co [Member] | Billings from AEP Service Corporation [Member]

Billings from Significant Variable Interest

	Three Months Ended June 30,				Six Months Ended June 30,
Company	2016		2015		2016		2015
	(in millions)
APCo	$	53.9	$	52.7	$	110.4	$	101.0
I&M	30.1		31.1		65.0		64.6
OPCo	39.4		40.9		83.8		80.1
PSO	25.0		24.4		53.5		48.0
SWEPCo	33.0		31.9		69.8		63.4

Ohio Power Co [Member] | Carrying Amount in AEP Service Corporation's Accounts Payable [Member]

Carrying Amount and Classification of Variable Interest in Accounts Payable

	June 30, 2016				December 31, 2015
Company	As Reported on the Balance Sheet		Maximum Exposure		As Reported on the Balance Sheet		Maximum Exposure
	(in millions)
APCo	$	19.5	$	19.5	$	25.8	$	25.8
I&M	11.1		11.1		16.6		16.6
OPCo	14.4		14.4		23.3		23.3
PSO	9.0		9.0		12.6		12.6
SWEPCo	12.5		12.5		16.4		16.4

Ohio Power Co [Member] | Ohio Phase-In-Recovery Funding [Member]

Consolidated Assets and Liabilities of Variable Interest Entities

AMERICAN ELECTRIC POWER COMPANY, INC. AND SUBSIDIARY COMPANIES
VARIABLE INTEREST ENTITIES
June 30, 2016
	Registrant Subsidiaries										Other Consolidated VIEs
	SWEPCo Sabine		I&M DCC Fuel		OPCo Ohio Phase-in- Recovery Funding			APCo Appalachian Consumer Rate Relief Funding			AEP Credit		TCC Transition Funding			Protected Cell of EIS		Transource Energy
	(in millions)
ASSETS
Current Assets	$	59.9	$	108.0	$	30.1		$	18.9		$	964.3	$	177.1		$	167.9	$	15.6
Net Property, Plant and Equipment	136.9		193.8		—			—			—		—			—		278.6
Other Noncurrent Assets	63.5		103.0		139.2		(a)	320.5		(b)	9.6		1,271.2		(c)	1.3		5.7
Total Assets	$	260.3	$	404.8	$	169.3		$	339.4		$	973.9	$	1,448.3		$	169.2	$	299.9
LIABILITIES AND EQUITY
Current Liabilities	$	34.9	$	96.2	$	46.9		$	27.2		$	873.6	$	244.9		$	41.6	$	38.4
Noncurrent Liabilities	225.0		308.6		121.1			310.9			0.5		1,185.3			82.6		125.7
Equity	0.4		—		1.3			1.3			99.8		18.1			45.0		135.8
Total Liabilities and Equity	$	260.3	$	404.8	$	169.3		$	339.4		$	973.9	$	1,448.3		$	169.2	$	299.9

(a) Includes an intercompany item eliminated in consolidation of $65.4 million.

(b) Includes an intercompany item eliminated in consolidation of $3.8 million.

(c) Includes an intercompany item eliminated in consolidation of $64.9 million.

AMERICAN ELECTRIC POWER COMPANY, INC. AND SUBSIDIARY COMPANIES
VARIABLE INTEREST ENTITIES
December 31, 2015
	Registrant Subsidiaries										Other Consolidated VIEs
	SWEPCo Sabine		I&M DCC Fuel		OPCo Ohio Phase-in- Recovery Funding			APCo Appalachian Consumer Rate Relief Funding			AEP Credit		TCC Transition Funding			Protected Cell of EIS		Transource Energy
	(in millions)
ASSETS
Current Assets	$	61.7	$	91.1	$	31.2		$	18.5		$	925.7	$	234.1		$	165.3	$	10.8
Net Property, Plant and Equipment	147.0		159.9		—			—			—		—			—		227.2
Other Noncurrent Assets	61.8		84.6		162.0		(a)	332.0		(b)	6.4		1,365.7		(c)	1.9		5.5
Total Assets	$	270.5	$	335.6	$	193.2		$	350.5		$	932.1	$	1,599.8		$	167.2	$	243.5
LIABILITIES AND EQUITY
Current Liabilities	$	47.7	$	84.8	$	47.3		$	27.1		$	855.1	$	291.7		$	41.8	$	36.6
Noncurrent Liabilities	222.3		250.8		144.6			321.5			0.3		1,290.0			83.9		113.0
Equity	0.5		—		1.3			1.9			76.7		18.1			41.5		93.9
Total Liabilities and Equity	$	270.5	$	335.6	$	193.2		$	350.5		$	932.1	$	1,599.8		$	167.2	$	243.5

(a) Includes an intercompany item eliminated in consolidation of $76.1 million.

(b) Includes an intercompany item eliminated in consolidation of $4.0 million.

(c) Includes an intercompany item eliminated in consolidation of $68.2 million.

Public Service Co Of Oklahoma [Member] | Billings from AEP Service Corporation [Member]

Billings from Significant Variable Interest

	Three Months Ended June 30,				Six Months Ended June 30,
Company	2016		2015		2016		2015
	(in millions)
APCo	$	53.9	$	52.7	$	110.4	$	101.0
I&M	30.1		31.1		65.0		64.6
OPCo	39.4		40.9		83.8		80.1
PSO	25.0		24.4		53.5		48.0
SWEPCo	33.0		31.9		69.8		63.4

Public Service Co Of Oklahoma [Member] | Carrying Amount in AEP Service Corporation's Accounts Payable [Member]

Carrying Amount and Classification of Variable Interest in Accounts Payable

	June 30, 2016				December 31, 2015
Company	As Reported on the Balance Sheet		Maximum Exposure		As Reported on the Balance Sheet		Maximum Exposure
	(in millions)
APCo	$	19.5	$	19.5	$	25.8	$	25.8
I&M	11.1		11.1		16.6		16.6
OPCo	14.4		14.4		23.3		23.3
PSO	9.0		9.0		12.6		12.6
SWEPCo	12.5		12.5		16.4		16.4

Southwestern Electric Power Co [Member] | Billings from AEP Service Corporation [Member]

Billings from Significant Variable Interest

	Three Months Ended June 30,				Six Months Ended June 30,
Company	2016		2015		2016		2015
	(in millions)
APCo	$	53.9	$	52.7	$	110.4	$	101.0
I&M	30.1		31.1		65.0		64.6
OPCo	39.4		40.9		83.8		80.1
PSO	25.0		24.4		53.5		48.0
SWEPCo	33.0		31.9		69.8		63.4

Southwestern Electric Power Co [Member] | Carrying Amount in AEP Service Corporation's Accounts Payable [Member]

Carrying Amount and Classification of Variable Interest in Accounts Payable

	June 30, 2016				December 31, 2015
Company	As Reported on the Balance Sheet		Maximum Exposure		As Reported on the Balance Sheet		Maximum Exposure
	(in millions)
APCo	$	19.5	$	19.5	$	25.8	$	25.8
I&M	11.1		11.1		16.6		16.6
OPCo	14.4		14.4		23.3		23.3
PSO	9.0		9.0		12.6		12.6
SWEPCo	12.5		12.5		16.4		16.4

Southwestern Electric Power Co [Member] | Sabine Mining Co [Member]

Consolidated Assets and Liabilities of Variable Interest Entities

AMERICAN ELECTRIC POWER COMPANY, INC. AND SUBSIDIARY COMPANIES
VARIABLE INTEREST ENTITIES
June 30, 2016
	Registrant Subsidiaries										Other Consolidated VIEs
	SWEPCo Sabine		I&M DCC Fuel		OPCo Ohio Phase-in- Recovery Funding			APCo Appalachian Consumer Rate Relief Funding			AEP Credit		TCC Transition Funding			Protected Cell of EIS		Transource Energy
	(in millions)
ASSETS
Current Assets	$	59.9	$	108.0	$	30.1		$	18.9		$	964.3	$	177.1		$	167.9	$	15.6
Net Property, Plant and Equipment	136.9		193.8		—			—			—		—			—		278.6
Other Noncurrent Assets	63.5		103.0		139.2		(a)	320.5		(b)	9.6		1,271.2		(c)	1.3		5.7
Total Assets	$	260.3	$	404.8	$	169.3		$	339.4		$	973.9	$	1,448.3		$	169.2	$	299.9
LIABILITIES AND EQUITY
Current Liabilities	$	34.9	$	96.2	$	46.9		$	27.2		$	873.6	$	244.9		$	41.6	$	38.4
Noncurrent Liabilities	225.0		308.6		121.1			310.9			0.5		1,185.3			82.6		125.7
Equity	0.4		—		1.3			1.3			99.8		18.1			45.0		135.8
Total Liabilities and Equity	$	260.3	$	404.8	$	169.3		$	339.4		$	973.9	$	1,448.3		$	169.2	$	299.9

(a) Includes an intercompany item eliminated in consolidation of $65.4 million.

(b) Includes an intercompany item eliminated in consolidation of $3.8 million.

(c) Includes an intercompany item eliminated in consolidation of $64.9 million.

AMERICAN ELECTRIC POWER COMPANY, INC. AND SUBSIDIARY COMPANIES
VARIABLE INTEREST ENTITIES
December 31, 2015
	Registrant Subsidiaries										Other Consolidated VIEs
	SWEPCo Sabine		I&M DCC Fuel		OPCo Ohio Phase-in- Recovery Funding			APCo Appalachian Consumer Rate Relief Funding			AEP Credit		TCC Transition Funding			Protected Cell of EIS		Transource Energy
	(in millions)
ASSETS
Current Assets	$	61.7	$	91.1	$	31.2		$	18.5		$	925.7	$	234.1		$	165.3	$	10.8
Net Property, Plant and Equipment	147.0		159.9		—			—			—		—			—		227.2
Other Noncurrent Assets	61.8		84.6		162.0		(a)	332.0		(b)	6.4		1,365.7		(c)	1.9		5.5
Total Assets	$	270.5	$	335.6	$	193.2		$	350.5		$	932.1	$	1,599.8		$	167.2	$	243.5
LIABILITIES AND EQUITY
Current Liabilities	$	47.7	$	84.8	$	47.3		$	27.1		$	855.1	$	291.7		$	41.8	$	36.6
Noncurrent Liabilities	222.3		250.8		144.6			321.5			0.3		1,290.0			83.9		113.0
Equity	0.5		—		1.3			1.9			76.7		18.1			41.5		93.9
Total Liabilities and Equity	$	270.5	$	335.6	$	193.2		$	350.5		$	932.1	$	1,599.8		$	167.2	$	243.5

(a) Includes an intercompany item eliminated in consolidation of $76.1 million.

(b) Includes an intercompany item eliminated in consolidation of $4.0 million.

(c) Includes an intercompany item eliminated in consolidation of $68.2 million.

Southwestern Electric Power Co [Member] | Dolet Hills Lignite Co, LLC [Member]

Companys Investment In Joint Venture

	June 30, 2016				December 31, 2015
	As Reported on the Balance Sheet		Maximum Exposure		As Reported on the Balance Sheet		Maximum Exposure
	(in millions)
Capital Contribution from SWEPCo	$	7.6	$	7.6	$	7.6	$	7.6
Retained Earnings	9.9		9.9		7.7		7.7
SWEPCo’s Guarantee of Debt	—		86.5		—		82.9
Total Investment in DHLC	$	17.5	$	104.0	$	15.3	$	98.2

PATH West Virginia Transmission Co, LLC [Member]

Companys Investment In Joint Venture

	June 30, 2016				December 31, 2015
	As Reported on the Balance Sheet		Maximum Exposure		As Reported on the Balance Sheet		Maximum Exposure
	(in millions)
Capital Contribution from AEP	$	18.8	$	18.8	$	18.8	$	18.8
Retained Earnings	2.2		2.2		2.2		2.2
Total Investment in PATH-WV	$	21.0	$	21.0	$	21.0	$	21.0