Benefit Plans

9 Months Ended

Sep. 30, 2016

Benefit Plans

BENEFIT PLANS

The disclosures in this note apply to all Registrants unless indicated otherwise.

AEP sponsors a qualified pension plan and two unfunded nonqualified pension plans.  Substantially all AEP employees are covered by the qualified plan or both the qualified and a nonqualified pension plan.  AEP also sponsors OPEB plans to provide health and life insurance benefits for retired employees.

Components of Net Periodic Benefit Cost

The following tables provide the components of net periodic benefit cost (credit) by Registrant for the plans for the three and nine months ended September 30, 2016 and 2015:

AEP

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	21.4		$	23.4		$	2.6		$	3.1
Interest Cost	52.9			51.3			15.3			14.2
Expected Return on Plan Assets	(70.1		)	(68.6		)	(26.8		)	(27.7		)
Amortization of Prior Service Cost (Credit)	0.6			0.5			(17.3		)	(17.3		)
Amortization of Net Actuarial Loss	21.0			26.7			7.8			4.7
Net Periodic Benefit Cost (Credit)	$	25.8		$	33.3		$	(18.4	)	$	(23.0	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	64.3		$	70.1		$	7.7		$	9.2
Interest Cost	158.7			153.9			45.7			42.6
Expected Return on Plan Assets	(210.2		)	(206.0		)	(80.3		)	(83.3		)
Amortization of Prior Service Cost (Credit)	1.7			1.7			(51.8		)	(51.8		)
Amortization of Net Actuarial Loss	62.9			80.3			23.5			14.1
Net Periodic Benefit Cost (Credit)	$	77.4		$	100.0		$	(55.2	)	$	(69.2	)

APCo

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	2.1		$	2.1		$	0.2		$	0.3
Interest Cost	6.8			6.7			2.7			2.5
Expected Return on Plan Assets	(8.8		)	(8.7		)	(4.3		)	(4.5		)
Amortization of Prior Service Credit	—			—			(2.5		)	(2.5		)
Amortization of Net Actuarial Loss	2.6			3.5			1.4			0.9
Net Periodic Benefit Cost (Credit)	$	2.7		$	3.6		$	(2.5	)	$	(3.3	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	6.1		$	6.5		$	0.7		$	0.9
Interest Cost	20.4			20.1			8.1			7.7
Expected Return on Plan Assets	(26.5		)	(26.2		)	(13.0		)	(13.6		)
Amortization of Prior Service Cost (Credit)	0.1			0.1			(7.5		)	(7.5		)
Amortization of Net Actuarial Loss	8.0			10.4			4.1			2.7
Net Periodic Benefit Cost (Credit)	$	8.1		$	10.9		$	(7.6	)	$	(9.8	)

I&M

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	3.1		$	3.3		$	0.4		$	0.4
Interest Cost	6.3			6.1			1.7			1.6
Expected Return on Plan Assets	(8.4		)	(8.1		)	(3.2		)	(3.3		)
Amortization of Prior Service Credit	—			—			(2.4		)	(2.4		)
Amortization of Net Actuarial Loss	2.5			3.1			0.9			0.5
Net Periodic Benefit Cost (Credit)	$	3.5		$	4.4		$	(2.6	)	$	(3.2	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	9.2		$	9.7		$	1.1		$	1.2
Interest Cost	19.0			18.3			5.2			4.8
Expected Return on Plan Assets	(25.2		)	(24.3		)	(9.6		)	(9.9		)
Amortization of Prior Service Cost (Credit)	0.1			0.1			(7.1		)	(7.1		)
Amortization of Net Actuarial Loss	7.4			9.4			2.8			1.5
Net Periodic Benefit Cost (Credit)	$	10.5		$	13.2		$	(7.6	)	$	(9.5	)

OPCo

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	1.6		$	1.6		$	0.2		$	0.2
Interest Cost	5.1			5.1			1.8			1.6
Expected Return on Plan Assets	(6.9		)	(6.8		)	(3.3		)	(3.4		)
Amortization of Prior Service Credit	—			—			(1.7		)	(1.8		)
Amortization of Net Actuarial Loss	2.1			2.6			0.9			0.6
Net Periodic Benefit Cost (Credit)	$	1.9		$	2.5		$	(2.1	)	$	(2.8	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	4.9		$	5.0		$	0.6		$	0.6
Interest Cost	15.4			15.2			5.3			4.8
Expected Return on Plan Assets	(20.8		)	(20.6		)	(9.7		)	(10.1		)
Amortization of Prior Service Cost (Credit)	0.1			0.1			(5.2		)	(5.2		)
Amortization of Net Actuarial Loss	6.1			7.9			2.8			1.6
Net Periodic Benefit Cost (Credit)	$	5.7		$	7.6		$	(6.2	)	$	(8.3	)

PSO

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	1.5		$	1.6		$	0.2		$	0.2
Interest Cost	2.8			2.7			0.8			0.8
Expected Return on Plan Assets	(3.9		)	(3.8		)	(1.5		)	(1.5		)
Amortization of Prior Service Cost (Credit)	0.1			0.1			(1.1		)	(1.1		)
Amortization of Net Actuarial Loss	1.1			1.5			0.4			0.2
Net Periodic Benefit Cost (Credit)	$	1.6		$	2.1		$	(1.2	)	$	(1.4	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	4.6		$	4.8		$	0.5		$	0.5
Interest Cost	8.4			8.2			2.4			2.3
Expected Return on Plan Assets	(11.6		)	(11.4		)	(4.5		)	(4.7		)
Amortization of Prior Service Cost (Credit)	0.2			0.2			(3.2		)	(3.2		)
Amortization of Net Actuarial Loss	3.3			4.3			1.3			0.7
Net Periodic Benefit Cost (Credit)	$	4.9		$	6.1		$	(3.5	)	$	(4.4	)

SWEPCo

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	2.0		$	2.2		$	0.2		$	0.2
Interest Cost	3.1			2.9			0.9			0.8
Expected Return on Plan Assets	(4.0		)	(4.0		)	(1.7		)	(1.7		)
Amortization of Prior Service Credit	—			—			(1.3		)	(1.3		)
Amortization of Net Actuarial Loss	1.2			1.5			0.5			0.3
Net Periodic Benefit Cost (Credit)	$	2.3		$	2.6		$	(1.4	)	$	(1.7	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	6.1		$	6.3		$	0.6		$	0.6
Interest Cost	9.3			8.8			2.7			2.5
Expected Return on Plan Assets	(12.3		)	(12.0		)	(5.0		)	(5.2		)
Amortization of Prior Service Cost (Credit)	0.2			0.2			(3.9		)	(3.8		)
Amortization of Net Actuarial Loss	3.6			4.5			1.5			0.8
Net Periodic Benefit Cost (Credit)	$	6.9		$	7.8		$	(4.1	)	$	(5.1	)

Appalachian Power Co [Member]

Benefit Plans

BENEFIT PLANS

The disclosures in this note apply to all Registrants unless indicated otherwise.

AEP sponsors a qualified pension plan and two unfunded nonqualified pension plans.  Substantially all AEP employees are covered by the qualified plan or both the qualified and a nonqualified pension plan.  AEP also sponsors OPEB plans to provide health and life insurance benefits for retired employees.

Components of Net Periodic Benefit Cost

The following tables provide the components of net periodic benefit cost (credit) by Registrant for the plans for the three and nine months ended September 30, 2016 and 2015:

AEP

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	21.4		$	23.4		$	2.6		$	3.1
Interest Cost	52.9			51.3			15.3			14.2
Expected Return on Plan Assets	(70.1		)	(68.6		)	(26.8		)	(27.7		)
Amortization of Prior Service Cost (Credit)	0.6			0.5			(17.3		)	(17.3		)
Amortization of Net Actuarial Loss	21.0			26.7			7.8			4.7
Net Periodic Benefit Cost (Credit)	$	25.8		$	33.3		$	(18.4	)	$	(23.0	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	64.3		$	70.1		$	7.7		$	9.2
Interest Cost	158.7			153.9			45.7			42.6
Expected Return on Plan Assets	(210.2		)	(206.0		)	(80.3		)	(83.3		)
Amortization of Prior Service Cost (Credit)	1.7			1.7			(51.8		)	(51.8		)
Amortization of Net Actuarial Loss	62.9			80.3			23.5			14.1
Net Periodic Benefit Cost (Credit)	$	77.4		$	100.0		$	(55.2	)	$	(69.2	)

APCo

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	2.1		$	2.1		$	0.2		$	0.3
Interest Cost	6.8			6.7			2.7			2.5
Expected Return on Plan Assets	(8.8		)	(8.7		)	(4.3		)	(4.5		)
Amortization of Prior Service Credit	—			—			(2.5		)	(2.5		)
Amortization of Net Actuarial Loss	2.6			3.5			1.4			0.9
Net Periodic Benefit Cost (Credit)	$	2.7		$	3.6		$	(2.5	)	$	(3.3	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	6.1		$	6.5		$	0.7		$	0.9
Interest Cost	20.4			20.1			8.1			7.7
Expected Return on Plan Assets	(26.5		)	(26.2		)	(13.0		)	(13.6		)
Amortization of Prior Service Cost (Credit)	0.1			0.1			(7.5		)	(7.5		)
Amortization of Net Actuarial Loss	8.0			10.4			4.1			2.7
Net Periodic Benefit Cost (Credit)	$	8.1		$	10.9		$	(7.6	)	$	(9.8	)

I&M

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	3.1		$	3.3		$	0.4		$	0.4
Interest Cost	6.3			6.1			1.7			1.6
Expected Return on Plan Assets	(8.4		)	(8.1		)	(3.2		)	(3.3		)
Amortization of Prior Service Credit	—			—			(2.4		)	(2.4		)
Amortization of Net Actuarial Loss	2.5			3.1			0.9			0.5
Net Periodic Benefit Cost (Credit)	$	3.5		$	4.4		$	(2.6	)	$	(3.2	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	9.2		$	9.7		$	1.1		$	1.2
Interest Cost	19.0			18.3			5.2			4.8
Expected Return on Plan Assets	(25.2		)	(24.3		)	(9.6		)	(9.9		)
Amortization of Prior Service Cost (Credit)	0.1			0.1			(7.1		)	(7.1		)
Amortization of Net Actuarial Loss	7.4			9.4			2.8			1.5
Net Periodic Benefit Cost (Credit)	$	10.5		$	13.2		$	(7.6	)	$	(9.5	)

OPCo

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	1.6		$	1.6		$	0.2		$	0.2
Interest Cost	5.1			5.1			1.8			1.6
Expected Return on Plan Assets	(6.9		)	(6.8		)	(3.3		)	(3.4		)
Amortization of Prior Service Credit	—			—			(1.7		)	(1.8		)
Amortization of Net Actuarial Loss	2.1			2.6			0.9			0.6
Net Periodic Benefit Cost (Credit)	$	1.9		$	2.5		$	(2.1	)	$	(2.8	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	4.9		$	5.0		$	0.6		$	0.6
Interest Cost	15.4			15.2			5.3			4.8
Expected Return on Plan Assets	(20.8		)	(20.6		)	(9.7		)	(10.1		)
Amortization of Prior Service Cost (Credit)	0.1			0.1			(5.2		)	(5.2		)
Amortization of Net Actuarial Loss	6.1			7.9			2.8			1.6
Net Periodic Benefit Cost (Credit)	$	5.7		$	7.6		$	(6.2	)	$	(8.3	)

PSO

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	1.5		$	1.6		$	0.2		$	0.2
Interest Cost	2.8			2.7			0.8			0.8
Expected Return on Plan Assets	(3.9		)	(3.8		)	(1.5		)	(1.5		)
Amortization of Prior Service Cost (Credit)	0.1			0.1			(1.1		)	(1.1		)
Amortization of Net Actuarial Loss	1.1			1.5			0.4			0.2
Net Periodic Benefit Cost (Credit)	$	1.6		$	2.1		$	(1.2	)	$	(1.4	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	4.6		$	4.8		$	0.5		$	0.5
Interest Cost	8.4			8.2			2.4			2.3
Expected Return on Plan Assets	(11.6		)	(11.4		)	(4.5		)	(4.7		)
Amortization of Prior Service Cost (Credit)	0.2			0.2			(3.2		)	(3.2		)
Amortization of Net Actuarial Loss	3.3			4.3			1.3			0.7
Net Periodic Benefit Cost (Credit)	$	4.9		$	6.1		$	(3.5	)	$	(4.4	)

SWEPCo

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	2.0		$	2.2		$	0.2		$	0.2
Interest Cost	3.1			2.9			0.9			0.8
Expected Return on Plan Assets	(4.0		)	(4.0		)	(1.7		)	(1.7		)
Amortization of Prior Service Credit	—			—			(1.3		)	(1.3		)
Amortization of Net Actuarial Loss	1.2			1.5			0.5			0.3
Net Periodic Benefit Cost (Credit)	$	2.3		$	2.6		$	(1.4	)	$	(1.7	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	6.1		$	6.3		$	0.6		$	0.6
Interest Cost	9.3			8.8			2.7			2.5
Expected Return on Plan Assets	(12.3		)	(12.0		)	(5.0		)	(5.2		)
Amortization of Prior Service Cost (Credit)	0.2			0.2			(3.9		)	(3.8		)
Amortization of Net Actuarial Loss	3.6			4.5			1.5			0.8
Net Periodic Benefit Cost (Credit)	$	6.9		$	7.8		$	(4.1	)	$	(5.1	)

Indiana Michigan Power Co [Member]

Benefit Plans

BENEFIT PLANS

The disclosures in this note apply to all Registrants unless indicated otherwise.

AEP sponsors a qualified pension plan and two unfunded nonqualified pension plans.  Substantially all AEP employees are covered by the qualified plan or both the qualified and a nonqualified pension plan.  AEP also sponsors OPEB plans to provide health and life insurance benefits for retired employees.

Components of Net Periodic Benefit Cost

The following tables provide the components of net periodic benefit cost (credit) by Registrant for the plans for the three and nine months ended September 30, 2016 and 2015:

AEP

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	21.4		$	23.4		$	2.6		$	3.1
Interest Cost	52.9			51.3			15.3			14.2
Expected Return on Plan Assets	(70.1		)	(68.6		)	(26.8		)	(27.7		)
Amortization of Prior Service Cost (Credit)	0.6			0.5			(17.3		)	(17.3		)
Amortization of Net Actuarial Loss	21.0			26.7			7.8			4.7
Net Periodic Benefit Cost (Credit)	$	25.8		$	33.3		$	(18.4	)	$	(23.0	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	64.3		$	70.1		$	7.7		$	9.2
Interest Cost	158.7			153.9			45.7			42.6
Expected Return on Plan Assets	(210.2		)	(206.0		)	(80.3		)	(83.3		)
Amortization of Prior Service Cost (Credit)	1.7			1.7			(51.8		)	(51.8		)
Amortization of Net Actuarial Loss	62.9			80.3			23.5			14.1
Net Periodic Benefit Cost (Credit)	$	77.4		$	100.0		$	(55.2	)	$	(69.2	)

APCo

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	2.1		$	2.1		$	0.2		$	0.3
Interest Cost	6.8			6.7			2.7			2.5
Expected Return on Plan Assets	(8.8		)	(8.7		)	(4.3		)	(4.5		)
Amortization of Prior Service Credit	—			—			(2.5		)	(2.5		)
Amortization of Net Actuarial Loss	2.6			3.5			1.4			0.9
Net Periodic Benefit Cost (Credit)	$	2.7		$	3.6		$	(2.5	)	$	(3.3	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	6.1		$	6.5		$	0.7		$	0.9
Interest Cost	20.4			20.1			8.1			7.7
Expected Return on Plan Assets	(26.5		)	(26.2		)	(13.0		)	(13.6		)
Amortization of Prior Service Cost (Credit)	0.1			0.1			(7.5		)	(7.5		)
Amortization of Net Actuarial Loss	8.0			10.4			4.1			2.7
Net Periodic Benefit Cost (Credit)	$	8.1		$	10.9		$	(7.6	)	$	(9.8	)

I&M

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	3.1		$	3.3		$	0.4		$	0.4
Interest Cost	6.3			6.1			1.7			1.6
Expected Return on Plan Assets	(8.4		)	(8.1		)	(3.2		)	(3.3		)
Amortization of Prior Service Credit	—			—			(2.4		)	(2.4		)
Amortization of Net Actuarial Loss	2.5			3.1			0.9			0.5
Net Periodic Benefit Cost (Credit)	$	3.5		$	4.4		$	(2.6	)	$	(3.2	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	9.2		$	9.7		$	1.1		$	1.2
Interest Cost	19.0			18.3			5.2			4.8
Expected Return on Plan Assets	(25.2		)	(24.3		)	(9.6		)	(9.9		)
Amortization of Prior Service Cost (Credit)	0.1			0.1			(7.1		)	(7.1		)
Amortization of Net Actuarial Loss	7.4			9.4			2.8			1.5
Net Periodic Benefit Cost (Credit)	$	10.5		$	13.2		$	(7.6	)	$	(9.5	)

OPCo

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	1.6		$	1.6		$	0.2		$	0.2
Interest Cost	5.1			5.1			1.8			1.6
Expected Return on Plan Assets	(6.9		)	(6.8		)	(3.3		)	(3.4		)
Amortization of Prior Service Credit	—			—			(1.7		)	(1.8		)
Amortization of Net Actuarial Loss	2.1			2.6			0.9			0.6
Net Periodic Benefit Cost (Credit)	$	1.9		$	2.5		$	(2.1	)	$	(2.8	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	4.9		$	5.0		$	0.6		$	0.6
Interest Cost	15.4			15.2			5.3			4.8
Expected Return on Plan Assets	(20.8		)	(20.6		)	(9.7		)	(10.1		)
Amortization of Prior Service Cost (Credit)	0.1			0.1			(5.2		)	(5.2		)
Amortization of Net Actuarial Loss	6.1			7.9			2.8			1.6
Net Periodic Benefit Cost (Credit)	$	5.7		$	7.6		$	(6.2	)	$	(8.3	)

PSO

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	1.5		$	1.6		$	0.2		$	0.2
Interest Cost	2.8			2.7			0.8			0.8
Expected Return on Plan Assets	(3.9		)	(3.8		)	(1.5		)	(1.5		)
Amortization of Prior Service Cost (Credit)	0.1			0.1			(1.1		)	(1.1		)
Amortization of Net Actuarial Loss	1.1			1.5			0.4			0.2
Net Periodic Benefit Cost (Credit)	$	1.6		$	2.1		$	(1.2	)	$	(1.4	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	4.6		$	4.8		$	0.5		$	0.5
Interest Cost	8.4			8.2			2.4			2.3
Expected Return on Plan Assets	(11.6		)	(11.4		)	(4.5		)	(4.7		)
Amortization of Prior Service Cost (Credit)	0.2			0.2			(3.2		)	(3.2		)
Amortization of Net Actuarial Loss	3.3			4.3			1.3			0.7
Net Periodic Benefit Cost (Credit)	$	4.9		$	6.1		$	(3.5	)	$	(4.4	)

SWEPCo

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	2.0		$	2.2		$	0.2		$	0.2
Interest Cost	3.1			2.9			0.9			0.8
Expected Return on Plan Assets	(4.0		)	(4.0		)	(1.7		)	(1.7		)
Amortization of Prior Service Credit	—			—			(1.3		)	(1.3		)
Amortization of Net Actuarial Loss	1.2			1.5			0.5			0.3
Net Periodic Benefit Cost (Credit)	$	2.3		$	2.6		$	(1.4	)	$	(1.7	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	6.1		$	6.3		$	0.6		$	0.6
Interest Cost	9.3			8.8			2.7			2.5
Expected Return on Plan Assets	(12.3		)	(12.0		)	(5.0		)	(5.2		)
Amortization of Prior Service Cost (Credit)	0.2			0.2			(3.9		)	(3.8		)
Amortization of Net Actuarial Loss	3.6			4.5			1.5			0.8
Net Periodic Benefit Cost (Credit)	$	6.9		$	7.8		$	(4.1	)	$	(5.1	)

Ohio Power Co [Member]

Benefit Plans

BENEFIT PLANS

The disclosures in this note apply to all Registrants unless indicated otherwise.

AEP sponsors a qualified pension plan and two unfunded nonqualified pension plans.  Substantially all AEP employees are covered by the qualified plan or both the qualified and a nonqualified pension plan.  AEP also sponsors OPEB plans to provide health and life insurance benefits for retired employees.

Components of Net Periodic Benefit Cost

The following tables provide the components of net periodic benefit cost (credit) by Registrant for the plans for the three and nine months ended September 30, 2016 and 2015:

AEP

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	21.4		$	23.4		$	2.6		$	3.1
Interest Cost	52.9			51.3			15.3			14.2
Expected Return on Plan Assets	(70.1		)	(68.6		)	(26.8		)	(27.7		)
Amortization of Prior Service Cost (Credit)	0.6			0.5			(17.3		)	(17.3		)
Amortization of Net Actuarial Loss	21.0			26.7			7.8			4.7
Net Periodic Benefit Cost (Credit)	$	25.8		$	33.3		$	(18.4	)	$	(23.0	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	64.3		$	70.1		$	7.7		$	9.2
Interest Cost	158.7			153.9			45.7			42.6
Expected Return on Plan Assets	(210.2		)	(206.0		)	(80.3		)	(83.3		)
Amortization of Prior Service Cost (Credit)	1.7			1.7			(51.8		)	(51.8		)
Amortization of Net Actuarial Loss	62.9			80.3			23.5			14.1
Net Periodic Benefit Cost (Credit)	$	77.4		$	100.0		$	(55.2	)	$	(69.2	)

APCo

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	2.1		$	2.1		$	0.2		$	0.3
Interest Cost	6.8			6.7			2.7			2.5
Expected Return on Plan Assets	(8.8		)	(8.7		)	(4.3		)	(4.5		)
Amortization of Prior Service Credit	—			—			(2.5		)	(2.5		)
Amortization of Net Actuarial Loss	2.6			3.5			1.4			0.9
Net Periodic Benefit Cost (Credit)	$	2.7		$	3.6		$	(2.5	)	$	(3.3	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	6.1		$	6.5		$	0.7		$	0.9
Interest Cost	20.4			20.1			8.1			7.7
Expected Return on Plan Assets	(26.5		)	(26.2		)	(13.0		)	(13.6		)
Amortization of Prior Service Cost (Credit)	0.1			0.1			(7.5		)	(7.5		)
Amortization of Net Actuarial Loss	8.0			10.4			4.1			2.7
Net Periodic Benefit Cost (Credit)	$	8.1		$	10.9		$	(7.6	)	$	(9.8	)

I&M

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	3.1		$	3.3		$	0.4		$	0.4
Interest Cost	6.3			6.1			1.7			1.6
Expected Return on Plan Assets	(8.4		)	(8.1		)	(3.2		)	(3.3		)
Amortization of Prior Service Credit	—			—			(2.4		)	(2.4		)
Amortization of Net Actuarial Loss	2.5			3.1			0.9			0.5
Net Periodic Benefit Cost (Credit)	$	3.5		$	4.4		$	(2.6	)	$	(3.2	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	9.2		$	9.7		$	1.1		$	1.2
Interest Cost	19.0			18.3			5.2			4.8
Expected Return on Plan Assets	(25.2		)	(24.3		)	(9.6		)	(9.9		)
Amortization of Prior Service Cost (Credit)	0.1			0.1			(7.1		)	(7.1		)
Amortization of Net Actuarial Loss	7.4			9.4			2.8			1.5
Net Periodic Benefit Cost (Credit)	$	10.5		$	13.2		$	(7.6	)	$	(9.5	)

OPCo

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	1.6		$	1.6		$	0.2		$	0.2
Interest Cost	5.1			5.1			1.8			1.6
Expected Return on Plan Assets	(6.9		)	(6.8		)	(3.3		)	(3.4		)
Amortization of Prior Service Credit	—			—			(1.7		)	(1.8		)
Amortization of Net Actuarial Loss	2.1			2.6			0.9			0.6
Net Periodic Benefit Cost (Credit)	$	1.9		$	2.5		$	(2.1	)	$	(2.8	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	4.9		$	5.0		$	0.6		$	0.6
Interest Cost	15.4			15.2			5.3			4.8
Expected Return on Plan Assets	(20.8		)	(20.6		)	(9.7		)	(10.1		)
Amortization of Prior Service Cost (Credit)	0.1			0.1			(5.2		)	(5.2		)
Amortization of Net Actuarial Loss	6.1			7.9			2.8			1.6
Net Periodic Benefit Cost (Credit)	$	5.7		$	7.6		$	(6.2	)	$	(8.3	)

PSO

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	1.5		$	1.6		$	0.2		$	0.2
Interest Cost	2.8			2.7			0.8			0.8
Expected Return on Plan Assets	(3.9		)	(3.8		)	(1.5		)	(1.5		)
Amortization of Prior Service Cost (Credit)	0.1			0.1			(1.1		)	(1.1		)
Amortization of Net Actuarial Loss	1.1			1.5			0.4			0.2
Net Periodic Benefit Cost (Credit)	$	1.6		$	2.1		$	(1.2	)	$	(1.4	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	4.6		$	4.8		$	0.5		$	0.5
Interest Cost	8.4			8.2			2.4			2.3
Expected Return on Plan Assets	(11.6		)	(11.4		)	(4.5		)	(4.7		)
Amortization of Prior Service Cost (Credit)	0.2			0.2			(3.2		)	(3.2		)
Amortization of Net Actuarial Loss	3.3			4.3			1.3			0.7
Net Periodic Benefit Cost (Credit)	$	4.9		$	6.1		$	(3.5	)	$	(4.4	)

SWEPCo

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	2.0		$	2.2		$	0.2		$	0.2
Interest Cost	3.1			2.9			0.9			0.8
Expected Return on Plan Assets	(4.0		)	(4.0		)	(1.7		)	(1.7		)
Amortization of Prior Service Credit	—			—			(1.3		)	(1.3		)
Amortization of Net Actuarial Loss	1.2			1.5			0.5			0.3
Net Periodic Benefit Cost (Credit)	$	2.3		$	2.6		$	(1.4	)	$	(1.7	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	6.1		$	6.3		$	0.6		$	0.6
Interest Cost	9.3			8.8			2.7			2.5
Expected Return on Plan Assets	(12.3		)	(12.0		)	(5.0		)	(5.2		)
Amortization of Prior Service Cost (Credit)	0.2			0.2			(3.9		)	(3.8		)
Amortization of Net Actuarial Loss	3.6			4.5			1.5			0.8
Net Periodic Benefit Cost (Credit)	$	6.9		$	7.8		$	(4.1	)	$	(5.1	)

Public Service Co Of Oklahoma [Member]

Benefit Plans

BENEFIT PLANS

The disclosures in this note apply to all Registrants unless indicated otherwise.

AEP sponsors a qualified pension plan and two unfunded nonqualified pension plans.  Substantially all AEP employees are covered by the qualified plan or both the qualified and a nonqualified pension plan.  AEP also sponsors OPEB plans to provide health and life insurance benefits for retired employees.

Components of Net Periodic Benefit Cost

The following tables provide the components of net periodic benefit cost (credit) by Registrant for the plans for the three and nine months ended September 30, 2016 and 2015:

AEP

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	21.4		$	23.4		$	2.6		$	3.1
Interest Cost	52.9			51.3			15.3			14.2
Expected Return on Plan Assets	(70.1		)	(68.6		)	(26.8		)	(27.7		)
Amortization of Prior Service Cost (Credit)	0.6			0.5			(17.3		)	(17.3		)
Amortization of Net Actuarial Loss	21.0			26.7			7.8			4.7
Net Periodic Benefit Cost (Credit)	$	25.8		$	33.3		$	(18.4	)	$	(23.0	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	64.3		$	70.1		$	7.7		$	9.2
Interest Cost	158.7			153.9			45.7			42.6
Expected Return on Plan Assets	(210.2		)	(206.0		)	(80.3		)	(83.3		)
Amortization of Prior Service Cost (Credit)	1.7			1.7			(51.8		)	(51.8		)
Amortization of Net Actuarial Loss	62.9			80.3			23.5			14.1
Net Periodic Benefit Cost (Credit)	$	77.4		$	100.0		$	(55.2	)	$	(69.2	)

APCo

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	2.1		$	2.1		$	0.2		$	0.3
Interest Cost	6.8			6.7			2.7			2.5
Expected Return on Plan Assets	(8.8		)	(8.7		)	(4.3		)	(4.5		)
Amortization of Prior Service Credit	—			—			(2.5		)	(2.5		)
Amortization of Net Actuarial Loss	2.6			3.5			1.4			0.9
Net Periodic Benefit Cost (Credit)	$	2.7		$	3.6		$	(2.5	)	$	(3.3	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	6.1		$	6.5		$	0.7		$	0.9
Interest Cost	20.4			20.1			8.1			7.7
Expected Return on Plan Assets	(26.5		)	(26.2		)	(13.0		)	(13.6		)
Amortization of Prior Service Cost (Credit)	0.1			0.1			(7.5		)	(7.5		)
Amortization of Net Actuarial Loss	8.0			10.4			4.1			2.7
Net Periodic Benefit Cost (Credit)	$	8.1		$	10.9		$	(7.6	)	$	(9.8	)

I&M

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	3.1		$	3.3		$	0.4		$	0.4
Interest Cost	6.3			6.1			1.7			1.6
Expected Return on Plan Assets	(8.4		)	(8.1		)	(3.2		)	(3.3		)
Amortization of Prior Service Credit	—			—			(2.4		)	(2.4		)
Amortization of Net Actuarial Loss	2.5			3.1			0.9			0.5
Net Periodic Benefit Cost (Credit)	$	3.5		$	4.4		$	(2.6	)	$	(3.2	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	9.2		$	9.7		$	1.1		$	1.2
Interest Cost	19.0			18.3			5.2			4.8
Expected Return on Plan Assets	(25.2		)	(24.3		)	(9.6		)	(9.9		)
Amortization of Prior Service Cost (Credit)	0.1			0.1			(7.1		)	(7.1		)
Amortization of Net Actuarial Loss	7.4			9.4			2.8			1.5
Net Periodic Benefit Cost (Credit)	$	10.5		$	13.2		$	(7.6	)	$	(9.5	)

OPCo

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	1.6		$	1.6		$	0.2		$	0.2
Interest Cost	5.1			5.1			1.8			1.6
Expected Return on Plan Assets	(6.9		)	(6.8		)	(3.3		)	(3.4		)
Amortization of Prior Service Credit	—			—			(1.7		)	(1.8		)
Amortization of Net Actuarial Loss	2.1			2.6			0.9			0.6
Net Periodic Benefit Cost (Credit)	$	1.9		$	2.5		$	(2.1	)	$	(2.8	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	4.9		$	5.0		$	0.6		$	0.6
Interest Cost	15.4			15.2			5.3			4.8
Expected Return on Plan Assets	(20.8		)	(20.6		)	(9.7		)	(10.1		)
Amortization of Prior Service Cost (Credit)	0.1			0.1			(5.2		)	(5.2		)
Amortization of Net Actuarial Loss	6.1			7.9			2.8			1.6
Net Periodic Benefit Cost (Credit)	$	5.7		$	7.6		$	(6.2	)	$	(8.3	)

PSO

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	1.5		$	1.6		$	0.2		$	0.2
Interest Cost	2.8			2.7			0.8			0.8
Expected Return on Plan Assets	(3.9		)	(3.8		)	(1.5		)	(1.5		)
Amortization of Prior Service Cost (Credit)	0.1			0.1			(1.1		)	(1.1		)
Amortization of Net Actuarial Loss	1.1			1.5			0.4			0.2
Net Periodic Benefit Cost (Credit)	$	1.6		$	2.1		$	(1.2	)	$	(1.4	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	4.6		$	4.8		$	0.5		$	0.5
Interest Cost	8.4			8.2			2.4			2.3
Expected Return on Plan Assets	(11.6		)	(11.4		)	(4.5		)	(4.7		)
Amortization of Prior Service Cost (Credit)	0.2			0.2			(3.2		)	(3.2		)
Amortization of Net Actuarial Loss	3.3			4.3			1.3			0.7
Net Periodic Benefit Cost (Credit)	$	4.9		$	6.1		$	(3.5	)	$	(4.4	)

SWEPCo

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	2.0		$	2.2		$	0.2		$	0.2
Interest Cost	3.1			2.9			0.9			0.8
Expected Return on Plan Assets	(4.0		)	(4.0		)	(1.7		)	(1.7		)
Amortization of Prior Service Credit	—			—			(1.3		)	(1.3		)
Amortization of Net Actuarial Loss	1.2			1.5			0.5			0.3
Net Periodic Benefit Cost (Credit)	$	2.3		$	2.6		$	(1.4	)	$	(1.7	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	6.1		$	6.3		$	0.6		$	0.6
Interest Cost	9.3			8.8			2.7			2.5
Expected Return on Plan Assets	(12.3		)	(12.0		)	(5.0		)	(5.2		)
Amortization of Prior Service Cost (Credit)	0.2			0.2			(3.9		)	(3.8		)
Amortization of Net Actuarial Loss	3.6			4.5			1.5			0.8
Net Periodic Benefit Cost (Credit)	$	6.9		$	7.8		$	(4.1	)	$	(5.1	)

Southwestern Electric Power Co [Member]

Benefit Plans

BENEFIT PLANS

The disclosures in this note apply to all Registrants unless indicated otherwise.

AEP sponsors a qualified pension plan and two unfunded nonqualified pension plans.  Substantially all AEP employees are covered by the qualified plan or both the qualified and a nonqualified pension plan.  AEP also sponsors OPEB plans to provide health and life insurance benefits for retired employees.

Components of Net Periodic Benefit Cost

The following tables provide the components of net periodic benefit cost (credit) by Registrant for the plans for the three and nine months ended September 30, 2016 and 2015:

AEP

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	21.4		$	23.4		$	2.6		$	3.1
Interest Cost	52.9			51.3			15.3			14.2
Expected Return on Plan Assets	(70.1		)	(68.6		)	(26.8		)	(27.7		)
Amortization of Prior Service Cost (Credit)	0.6			0.5			(17.3		)	(17.3		)
Amortization of Net Actuarial Loss	21.0			26.7			7.8			4.7
Net Periodic Benefit Cost (Credit)	$	25.8		$	33.3		$	(18.4	)	$	(23.0	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	64.3		$	70.1		$	7.7		$	9.2
Interest Cost	158.7			153.9			45.7			42.6
Expected Return on Plan Assets	(210.2		)	(206.0		)	(80.3		)	(83.3		)
Amortization of Prior Service Cost (Credit)	1.7			1.7			(51.8		)	(51.8		)
Amortization of Net Actuarial Loss	62.9			80.3			23.5			14.1
Net Periodic Benefit Cost (Credit)	$	77.4		$	100.0		$	(55.2	)	$	(69.2	)

APCo

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	2.1		$	2.1		$	0.2		$	0.3
Interest Cost	6.8			6.7			2.7			2.5
Expected Return on Plan Assets	(8.8		)	(8.7		)	(4.3		)	(4.5		)
Amortization of Prior Service Credit	—			—			(2.5		)	(2.5		)
Amortization of Net Actuarial Loss	2.6			3.5			1.4			0.9
Net Periodic Benefit Cost (Credit)	$	2.7		$	3.6		$	(2.5	)	$	(3.3	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	6.1		$	6.5		$	0.7		$	0.9
Interest Cost	20.4			20.1			8.1			7.7
Expected Return on Plan Assets	(26.5		)	(26.2		)	(13.0		)	(13.6		)
Amortization of Prior Service Cost (Credit)	0.1			0.1			(7.5		)	(7.5		)
Amortization of Net Actuarial Loss	8.0			10.4			4.1			2.7
Net Periodic Benefit Cost (Credit)	$	8.1		$	10.9		$	(7.6	)	$	(9.8	)

I&M

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	3.1		$	3.3		$	0.4		$	0.4
Interest Cost	6.3			6.1			1.7			1.6
Expected Return on Plan Assets	(8.4		)	(8.1		)	(3.2		)	(3.3		)
Amortization of Prior Service Credit	—			—			(2.4		)	(2.4		)
Amortization of Net Actuarial Loss	2.5			3.1			0.9			0.5
Net Periodic Benefit Cost (Credit)	$	3.5		$	4.4		$	(2.6	)	$	(3.2	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	9.2		$	9.7		$	1.1		$	1.2
Interest Cost	19.0			18.3			5.2			4.8
Expected Return on Plan Assets	(25.2		)	(24.3		)	(9.6		)	(9.9		)
Amortization of Prior Service Cost (Credit)	0.1			0.1			(7.1		)	(7.1		)
Amortization of Net Actuarial Loss	7.4			9.4			2.8			1.5
Net Periodic Benefit Cost (Credit)	$	10.5		$	13.2		$	(7.6	)	$	(9.5	)

OPCo

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	1.6		$	1.6		$	0.2		$	0.2
Interest Cost	5.1			5.1			1.8			1.6
Expected Return on Plan Assets	(6.9		)	(6.8		)	(3.3		)	(3.4		)
Amortization of Prior Service Credit	—			—			(1.7		)	(1.8		)
Amortization of Net Actuarial Loss	2.1			2.6			0.9			0.6
Net Periodic Benefit Cost (Credit)	$	1.9		$	2.5		$	(2.1	)	$	(2.8	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	4.9		$	5.0		$	0.6		$	0.6
Interest Cost	15.4			15.2			5.3			4.8
Expected Return on Plan Assets	(20.8		)	(20.6		)	(9.7		)	(10.1		)
Amortization of Prior Service Cost (Credit)	0.1			0.1			(5.2		)	(5.2		)
Amortization of Net Actuarial Loss	6.1			7.9			2.8			1.6
Net Periodic Benefit Cost (Credit)	$	5.7		$	7.6		$	(6.2	)	$	(8.3	)

PSO

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	1.5		$	1.6		$	0.2		$	0.2
Interest Cost	2.8			2.7			0.8			0.8
Expected Return on Plan Assets	(3.9		)	(3.8		)	(1.5		)	(1.5		)
Amortization of Prior Service Cost (Credit)	0.1			0.1			(1.1		)	(1.1		)
Amortization of Net Actuarial Loss	1.1			1.5			0.4			0.2
Net Periodic Benefit Cost (Credit)	$	1.6		$	2.1		$	(1.2	)	$	(1.4	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	4.6		$	4.8		$	0.5		$	0.5
Interest Cost	8.4			8.2			2.4			2.3
Expected Return on Plan Assets	(11.6		)	(11.4		)	(4.5		)	(4.7		)
Amortization of Prior Service Cost (Credit)	0.2			0.2			(3.2		)	(3.2		)
Amortization of Net Actuarial Loss	3.3			4.3			1.3			0.7
Net Periodic Benefit Cost (Credit)	$	4.9		$	6.1		$	(3.5	)	$	(4.4	)

SWEPCo

	Pension Plans						Other Postretirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	2.0		$	2.2		$	0.2		$	0.2
Interest Cost	3.1			2.9			0.9			0.8
Expected Return on Plan Assets	(4.0		)	(4.0		)	(1.7		)	(1.7		)
Amortization of Prior Service Credit	—			—			(1.3		)	(1.3		)
Amortization of Net Actuarial Loss	1.2			1.5			0.5			0.3
Net Periodic Benefit Cost (Credit)	$	2.3		$	2.6		$	(1.4	)	$	(1.7	)

	Pension Plans						Other Postretirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
	(in millions)
Service Cost	$	6.1		$	6.3		$	0.6		$	0.6
Interest Cost	9.3			8.8			2.7			2.5
Expected Return on Plan Assets	(12.3		)	(12.0		)	(5.0		)	(5.2		)
Amortization of Prior Service Cost (Credit)	0.2			0.2			(3.9		)	(3.8		)
Amortization of Net Actuarial Loss	3.6			4.5			1.5			0.8
Net Periodic Benefit Cost (Credit)	$	6.9		$	7.8		$	(4.1	)	$	(5.1	)