Comprehensive Income

3 Months Ended

Mar. 31, 2017

Comprehensive Income

COMPREHENSIVE INCOME

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

Presentation of Comprehensive Income

The following tables provide the components of changes in AOCI and details of reclassifications from AOCI for the three months ended March 31, 2017 and 2016.  The amortization of pension and OPEB AOCI components are included in the computation of net periodic pension and OPEB costs.  See Note 7 for additional details.

AEP

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Commodity			Interest Rate			Securities Available for Sale		Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2016	$	(23.1	)	$	(15.7	)	$	8.4	$	(125.9	)	$	(156.3	)
Change in Fair Value Recognized in AOCI	(21.8		)	—			1.2		—			(20.6		)
Amount of (Gain) Loss Reclassified from AOCI
Generation & Marketing Revenues	(4.7		)	—			—		—			(4.7		)
Purchased Electricity for Resale	12.8			—			—		—			12.8
Interest Expense	—			0.5			—		—			0.5
Amortization of Prior Service Cost (Credit)	—			—			—		(4.9		)	(4.9		)
Amortization of Actuarial (Gains)/Losses	—			—			—		5.3			5.3
Reclassifications from AOCI, before Income Tax (Expense) Credit	8.1			0.5			—		0.4			9.0
Income Tax (Expense) Credit	2.8			0.1			—		0.2			3.1
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	5.3			0.4			—		0.2			5.9
Net Current Period Other Comprehensive Income (Loss)	(16.5		)	0.4			1.2		0.2			(14.7		)
Balance in AOCI as of March 31, 2017	$	(39.6	)	$	(15.3	)	$	9.6	$	(125.7	)	$	(171.0	)

AEP

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Commodity			Interest Rate			Securities Available for Sale		Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2015	$	(5.2	)	$	(17.2	)	$	7.1	$	(111.8	)	$	(127.1	)
Change in Fair Value Recognized in AOCI	(8.1		)	—			0.6		—			(7.5		)
Amount of (Gain) Loss Reclassified from AOCI
Generation & Marketing Revenues	(8.6		)	—			—		—			(8.6		)
Purchased Electricity for Resale	9.2			—			—		—			9.2
Interest Expense	—			0.5			—		—			0.5
Amortization of Prior Service Cost (Credit)	—			—			—		(4.9		)	(4.9		)
Amortization of Actuarial (Gains)/Losses	—			—			—		5.1			5.1
Reclassifications from AOCI, before Income Tax (Expense) Credit	0.6			0.5			—		0.2			1.3
Income Tax (Expense) Credit	0.2			0.2			—		0.1			0.5
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.4			0.3			—		0.1			0.8
Net Current Period Other Comprehensive Income (Loss)	(7.7		)	0.3			0.6		0.1			(6.7		)
Balance in AOCI as of March 31, 2016	$	(12.9	)	$	(16.9	)	$	7.7	$	(111.7	)	$	(133.8	)

APCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2016	$	2.9		$	(11.3	)	$	(8.4	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.3		)	—			(0.3		)
Amortization of Prior Service Cost (Credit)	—			(1.3		)	(1.3		)
Amortization of Actuarial (Gains)/Losses	—			0.8			0.8
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.3		)	(0.5		)	(0.8		)
Income Tax (Expense) Credit	(0.1		)	(0.2		)	(0.3		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.2		)	(0.3		)	(0.5		)
Net Current Period Other Comprehensive Loss	(0.2		)	(0.3		)	(0.5		)
Balance in AOCI as of March 31, 2017	$	2.7		$	(11.6	)	$	(8.9	)

APCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2015	$	3.6		$	(6.4	)	$	(2.8	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.3		)	—			(0.3		)
Amortization of Prior Service Cost (Credit)	—			(1.2		)	(1.2		)
Amortization of Actuarial (Gains)/Losses	—			0.7			0.7
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.3		)	(0.5		)	(0.8		)
Income Tax (Expense) Credit	(0.1		)	(0.2		)	(0.3		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.2		)	(0.3		)	(0.5		)
Net Current Period Other Comprehensive Loss	(0.2		)	(0.3		)	(0.5		)
Balance in AOCI as of March 31, 2016	$	3.4		$	(6.7	)	$	(3.3	)

I&M

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2016	$	(12.0	)	$	(4.2	)	$	(16.2	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	0.5			—			0.5
Amortization of Prior Service Cost (Credit)	—			(0.2		)	(0.2		)
Amortization of Actuarial (Gains)/Losses	—			0.2			0.2
Reclassifications from AOCI, before Income Tax (Expense) Credit	0.5			—			0.5
Income Tax (Expense) Credit	0.2			—			0.2
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.3			—			0.3
Net Current Period Other Comprehensive Income	0.3			—			0.3
Balance in AOCI as of March 31, 2017	$	(11.7	)	$	(4.2	)	$	(15.9	)

I&M

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2015	$	(13.3	)	$	(3.4	)	$	(16.7	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	0.5			—			0.5
Amortization of Prior Service Cost (Credit)	—			(0.2		)	(0.2		)
Amortization of Actuarial (Gains)/Losses	—			0.2			0.2
Reclassifications from AOCI, before Income Tax (Expense) Credit	0.5			—			0.5
Income Tax (Expense) Credit	0.1			—			0.1
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.4			—			0.4
Net Current Period Other Comprehensive Income	0.4			—			0.4
Balance in AOCI as of March 31, 2016	$	(12.9	)	$	(3.4	)	$	(16.3	)

OPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Interest Rate
	(in millions)
Balance in AOCI as of December 31, 2016	$	3.0
Change in Fair Value Recognized in AOCI	—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.4		)
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.4		)
Income Tax (Expense) Credit	(0.2		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.2		)
Net Current Period Other Comprehensive Loss	(0.2		)
Balance in AOCI as of March 31, 2017	$	2.8

OPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Interest Rate
	(in millions)
Balance in AOCI as of December 31, 2015	$	4.3
Change in Fair Value Recognized in AOCI	—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.5		)
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.5		)
Income Tax (Expense) Credit	(0.1		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.4		)
Net Current Period Other Comprehensive Loss	(0.4		)
Balance in AOCI as of March 31, 2016	$	3.9

PSO

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Interest Rate
	(in millions)
Balance in AOCI as of December 31, 2016	$	3.4
Change in Fair Value Recognized in AOCI	—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.3		)
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.3		)
Income Tax (Expense) Credit	(0.1		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.2		)
Net Current Period Other Comprehensive Loss	(0.2		)
Balance in AOCI as of March 31, 2017	$	3.2

PSO

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Interest Rate
	(in millions)
Balance in AOCI as of December 31, 2015	$	4.2
Change in Fair Value Recognized in AOCI	—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.3		)
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.3		)
Income Tax (Expense) Credit	(0.1		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.2		)
Net Current Period Other Comprehensive Loss	(0.2		)
Balance in AOCI as of March 31, 2016	$	4.0

SWEPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2016	$	(7.4	)	$	(2.0	)	$	(9.4	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	0.7			—			0.7
Amortization of Prior Service Cost (Credit)	—			(0.5		)	(0.5		)
Amortization of Actuarial (Gains)/Losses	—			0.2			0.2
Reclassifications from AOCI, before Income Tax (Expense) Credit	0.7			(0.3		)	0.4
Income Tax (Expense) Credit	0.2			(0.1		)	0.1
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.5			(0.2		)	0.3
Net Current Period Other Comprehensive Income (Loss)	0.5			(0.2		)	0.3
Balance in AOCI as of March 31, 2017	$	(6.9	)	$	(2.2	)	$	(9.1	)

SWEPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2015	$	(9.1	)	$	(0.3	)	$	(9.4	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	0.7			—			0.7
Amortization of Prior Service Cost (Credit)	—			(0.5		)	(0.5		)
Amortization of Actuarial (Gains)/Losses	—			0.2			0.2
Reclassifications from AOCI, before Income Tax (Expense) Credit	0.7			(0.3		)	0.4
Income Tax (Expense) Credit	0.2			(0.1		)	0.1
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.5			(0.2		)	0.3
Net Current Period Other Comprehensive Income (Loss)	0.5			(0.2		)	0.3
Balance in AOCI as of March 31, 2016	$	(8.6	)	$	(0.5	)	$	(9.1	)

Appalachian Power Co [Member]

Comprehensive Income

COMPREHENSIVE INCOME

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

Presentation of Comprehensive Income

The following tables provide the components of changes in AOCI and details of reclassifications from AOCI for the three months ended March 31, 2017 and 2016.  The amortization of pension and OPEB AOCI components are included in the computation of net periodic pension and OPEB costs.  See Note 7 for additional details.

AEP

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Commodity			Interest Rate			Securities Available for Sale		Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2016	$	(23.1	)	$	(15.7	)	$	8.4	$	(125.9	)	$	(156.3	)
Change in Fair Value Recognized in AOCI	(21.8		)	—			1.2		—			(20.6		)
Amount of (Gain) Loss Reclassified from AOCI
Generation & Marketing Revenues	(4.7		)	—			—		—			(4.7		)
Purchased Electricity for Resale	12.8			—			—		—			12.8
Interest Expense	—			0.5			—		—			0.5
Amortization of Prior Service Cost (Credit)	—			—			—		(4.9		)	(4.9		)
Amortization of Actuarial (Gains)/Losses	—			—			—		5.3			5.3
Reclassifications from AOCI, before Income Tax (Expense) Credit	8.1			0.5			—		0.4			9.0
Income Tax (Expense) Credit	2.8			0.1			—		0.2			3.1
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	5.3			0.4			—		0.2			5.9
Net Current Period Other Comprehensive Income (Loss)	(16.5		)	0.4			1.2		0.2			(14.7		)
Balance in AOCI as of March 31, 2017	$	(39.6	)	$	(15.3	)	$	9.6	$	(125.7	)	$	(171.0	)

AEP

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Commodity			Interest Rate			Securities Available for Sale		Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2015	$	(5.2	)	$	(17.2	)	$	7.1	$	(111.8	)	$	(127.1	)
Change in Fair Value Recognized in AOCI	(8.1		)	—			0.6		—			(7.5		)
Amount of (Gain) Loss Reclassified from AOCI
Generation & Marketing Revenues	(8.6		)	—			—		—			(8.6		)
Purchased Electricity for Resale	9.2			—			—		—			9.2
Interest Expense	—			0.5			—		—			0.5
Amortization of Prior Service Cost (Credit)	—			—			—		(4.9		)	(4.9		)
Amortization of Actuarial (Gains)/Losses	—			—			—		5.1			5.1
Reclassifications from AOCI, before Income Tax (Expense) Credit	0.6			0.5			—		0.2			1.3
Income Tax (Expense) Credit	0.2			0.2			—		0.1			0.5
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.4			0.3			—		0.1			0.8
Net Current Period Other Comprehensive Income (Loss)	(7.7		)	0.3			0.6		0.1			(6.7		)
Balance in AOCI as of March 31, 2016	$	(12.9	)	$	(16.9	)	$	7.7	$	(111.7	)	$	(133.8	)

APCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2016	$	2.9		$	(11.3	)	$	(8.4	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.3		)	—			(0.3		)
Amortization of Prior Service Cost (Credit)	—			(1.3		)	(1.3		)
Amortization of Actuarial (Gains)/Losses	—			0.8			0.8
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.3		)	(0.5		)	(0.8		)
Income Tax (Expense) Credit	(0.1		)	(0.2		)	(0.3		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.2		)	(0.3		)	(0.5		)
Net Current Period Other Comprehensive Loss	(0.2		)	(0.3		)	(0.5		)
Balance in AOCI as of March 31, 2017	$	2.7		$	(11.6	)	$	(8.9	)

APCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2015	$	3.6		$	(6.4	)	$	(2.8	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.3		)	—			(0.3		)
Amortization of Prior Service Cost (Credit)	—			(1.2		)	(1.2		)
Amortization of Actuarial (Gains)/Losses	—			0.7			0.7
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.3		)	(0.5		)	(0.8		)
Income Tax (Expense) Credit	(0.1		)	(0.2		)	(0.3		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.2		)	(0.3		)	(0.5		)
Net Current Period Other Comprehensive Loss	(0.2		)	(0.3		)	(0.5		)
Balance in AOCI as of March 31, 2016	$	3.4		$	(6.7	)	$	(3.3	)

I&M

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2016	$	(12.0	)	$	(4.2	)	$	(16.2	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	0.5			—			0.5
Amortization of Prior Service Cost (Credit)	—			(0.2		)	(0.2		)
Amortization of Actuarial (Gains)/Losses	—			0.2			0.2
Reclassifications from AOCI, before Income Tax (Expense) Credit	0.5			—			0.5
Income Tax (Expense) Credit	0.2			—			0.2
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.3			—			0.3
Net Current Period Other Comprehensive Income	0.3			—			0.3
Balance in AOCI as of March 31, 2017	$	(11.7	)	$	(4.2	)	$	(15.9	)

I&M

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2015	$	(13.3	)	$	(3.4	)	$	(16.7	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	0.5			—			0.5
Amortization of Prior Service Cost (Credit)	—			(0.2		)	(0.2		)
Amortization of Actuarial (Gains)/Losses	—			0.2			0.2
Reclassifications from AOCI, before Income Tax (Expense) Credit	0.5			—			0.5
Income Tax (Expense) Credit	0.1			—			0.1
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.4			—			0.4
Net Current Period Other Comprehensive Income	0.4			—			0.4
Balance in AOCI as of March 31, 2016	$	(12.9	)	$	(3.4	)	$	(16.3	)

OPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Interest Rate
	(in millions)
Balance in AOCI as of December 31, 2016	$	3.0
Change in Fair Value Recognized in AOCI	—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.4		)
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.4		)
Income Tax (Expense) Credit	(0.2		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.2		)
Net Current Period Other Comprehensive Loss	(0.2		)
Balance in AOCI as of March 31, 2017	$	2.8

OPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Interest Rate
	(in millions)
Balance in AOCI as of December 31, 2015	$	4.3
Change in Fair Value Recognized in AOCI	—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.5		)
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.5		)
Income Tax (Expense) Credit	(0.1		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.4		)
Net Current Period Other Comprehensive Loss	(0.4		)
Balance in AOCI as of March 31, 2016	$	3.9

PSO

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Interest Rate
	(in millions)
Balance in AOCI as of December 31, 2016	$	3.4
Change in Fair Value Recognized in AOCI	—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.3		)
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.3		)
Income Tax (Expense) Credit	(0.1		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.2		)
Net Current Period Other Comprehensive Loss	(0.2		)
Balance in AOCI as of March 31, 2017	$	3.2

PSO

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Interest Rate
	(in millions)
Balance in AOCI as of December 31, 2015	$	4.2
Change in Fair Value Recognized in AOCI	—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.3		)
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.3		)
Income Tax (Expense) Credit	(0.1		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.2		)
Net Current Period Other Comprehensive Loss	(0.2		)
Balance in AOCI as of March 31, 2016	$	4.0

SWEPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2016	$	(7.4	)	$	(2.0	)	$	(9.4	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	0.7			—			0.7
Amortization of Prior Service Cost (Credit)	—			(0.5		)	(0.5		)
Amortization of Actuarial (Gains)/Losses	—			0.2			0.2
Reclassifications from AOCI, before Income Tax (Expense) Credit	0.7			(0.3		)	0.4
Income Tax (Expense) Credit	0.2			(0.1		)	0.1
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.5			(0.2		)	0.3
Net Current Period Other Comprehensive Income (Loss)	0.5			(0.2		)	0.3
Balance in AOCI as of March 31, 2017	$	(6.9	)	$	(2.2	)	$	(9.1	)

SWEPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2015	$	(9.1	)	$	(0.3	)	$	(9.4	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	0.7			—			0.7
Amortization of Prior Service Cost (Credit)	—			(0.5		)	(0.5		)
Amortization of Actuarial (Gains)/Losses	—			0.2			0.2
Reclassifications from AOCI, before Income Tax (Expense) Credit	0.7			(0.3		)	0.4
Income Tax (Expense) Credit	0.2			(0.1		)	0.1
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.5			(0.2		)	0.3
Net Current Period Other Comprehensive Income (Loss)	0.5			(0.2		)	0.3
Balance in AOCI as of March 31, 2016	$	(8.6	)	$	(0.5	)	$	(9.1	)

Indiana Michigan Power Co [Member]

Comprehensive Income

COMPREHENSIVE INCOME

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

Presentation of Comprehensive Income

The following tables provide the components of changes in AOCI and details of reclassifications from AOCI for the three months ended March 31, 2017 and 2016.  The amortization of pension and OPEB AOCI components are included in the computation of net periodic pension and OPEB costs.  See Note 7 for additional details.

AEP

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Commodity			Interest Rate			Securities Available for Sale		Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2016	$	(23.1	)	$	(15.7	)	$	8.4	$	(125.9	)	$	(156.3	)
Change in Fair Value Recognized in AOCI	(21.8		)	—			1.2		—			(20.6		)
Amount of (Gain) Loss Reclassified from AOCI
Generation & Marketing Revenues	(4.7		)	—			—		—			(4.7		)
Purchased Electricity for Resale	12.8			—			—		—			12.8
Interest Expense	—			0.5			—		—			0.5
Amortization of Prior Service Cost (Credit)	—			—			—		(4.9		)	(4.9		)
Amortization of Actuarial (Gains)/Losses	—			—			—		5.3			5.3
Reclassifications from AOCI, before Income Tax (Expense) Credit	8.1			0.5			—		0.4			9.0
Income Tax (Expense) Credit	2.8			0.1			—		0.2			3.1
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	5.3			0.4			—		0.2			5.9
Net Current Period Other Comprehensive Income (Loss)	(16.5		)	0.4			1.2		0.2			(14.7		)
Balance in AOCI as of March 31, 2017	$	(39.6	)	$	(15.3	)	$	9.6	$	(125.7	)	$	(171.0	)

AEP

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Commodity			Interest Rate			Securities Available for Sale		Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2015	$	(5.2	)	$	(17.2	)	$	7.1	$	(111.8	)	$	(127.1	)
Change in Fair Value Recognized in AOCI	(8.1		)	—			0.6		—			(7.5		)
Amount of (Gain) Loss Reclassified from AOCI
Generation & Marketing Revenues	(8.6		)	—			—		—			(8.6		)
Purchased Electricity for Resale	9.2			—			—		—			9.2
Interest Expense	—			0.5			—		—			0.5
Amortization of Prior Service Cost (Credit)	—			—			—		(4.9		)	(4.9		)
Amortization of Actuarial (Gains)/Losses	—			—			—		5.1			5.1
Reclassifications from AOCI, before Income Tax (Expense) Credit	0.6			0.5			—		0.2			1.3
Income Tax (Expense) Credit	0.2			0.2			—		0.1			0.5
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.4			0.3			—		0.1			0.8
Net Current Period Other Comprehensive Income (Loss)	(7.7		)	0.3			0.6		0.1			(6.7		)
Balance in AOCI as of March 31, 2016	$	(12.9	)	$	(16.9	)	$	7.7	$	(111.7	)	$	(133.8	)

APCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2016	$	2.9		$	(11.3	)	$	(8.4	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.3		)	—			(0.3		)
Amortization of Prior Service Cost (Credit)	—			(1.3		)	(1.3		)
Amortization of Actuarial (Gains)/Losses	—			0.8			0.8
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.3		)	(0.5		)	(0.8		)
Income Tax (Expense) Credit	(0.1		)	(0.2		)	(0.3		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.2		)	(0.3		)	(0.5		)
Net Current Period Other Comprehensive Loss	(0.2		)	(0.3		)	(0.5		)
Balance in AOCI as of March 31, 2017	$	2.7		$	(11.6	)	$	(8.9	)

APCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2015	$	3.6		$	(6.4	)	$	(2.8	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.3		)	—			(0.3		)
Amortization of Prior Service Cost (Credit)	—			(1.2		)	(1.2		)
Amortization of Actuarial (Gains)/Losses	—			0.7			0.7
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.3		)	(0.5		)	(0.8		)
Income Tax (Expense) Credit	(0.1		)	(0.2		)	(0.3		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.2		)	(0.3		)	(0.5		)
Net Current Period Other Comprehensive Loss	(0.2		)	(0.3		)	(0.5		)
Balance in AOCI as of March 31, 2016	$	3.4		$	(6.7	)	$	(3.3	)

I&M

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2016	$	(12.0	)	$	(4.2	)	$	(16.2	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	0.5			—			0.5
Amortization of Prior Service Cost (Credit)	—			(0.2		)	(0.2		)
Amortization of Actuarial (Gains)/Losses	—			0.2			0.2
Reclassifications from AOCI, before Income Tax (Expense) Credit	0.5			—			0.5
Income Tax (Expense) Credit	0.2			—			0.2
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.3			—			0.3
Net Current Period Other Comprehensive Income	0.3			—			0.3
Balance in AOCI as of March 31, 2017	$	(11.7	)	$	(4.2	)	$	(15.9	)

I&M

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2015	$	(13.3	)	$	(3.4	)	$	(16.7	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	0.5			—			0.5
Amortization of Prior Service Cost (Credit)	—			(0.2		)	(0.2		)
Amortization of Actuarial (Gains)/Losses	—			0.2			0.2
Reclassifications from AOCI, before Income Tax (Expense) Credit	0.5			—			0.5
Income Tax (Expense) Credit	0.1			—			0.1
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.4			—			0.4
Net Current Period Other Comprehensive Income	0.4			—			0.4
Balance in AOCI as of March 31, 2016	$	(12.9	)	$	(3.4	)	$	(16.3	)

OPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Interest Rate
	(in millions)
Balance in AOCI as of December 31, 2016	$	3.0
Change in Fair Value Recognized in AOCI	—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.4		)
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.4		)
Income Tax (Expense) Credit	(0.2		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.2		)
Net Current Period Other Comprehensive Loss	(0.2		)
Balance in AOCI as of March 31, 2017	$	2.8

OPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Interest Rate
	(in millions)
Balance in AOCI as of December 31, 2015	$	4.3
Change in Fair Value Recognized in AOCI	—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.5		)
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.5		)
Income Tax (Expense) Credit	(0.1		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.4		)
Net Current Period Other Comprehensive Loss	(0.4		)
Balance in AOCI as of March 31, 2016	$	3.9

PSO

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Interest Rate
	(in millions)
Balance in AOCI as of December 31, 2016	$	3.4
Change in Fair Value Recognized in AOCI	—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.3		)
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.3		)
Income Tax (Expense) Credit	(0.1		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.2		)
Net Current Period Other Comprehensive Loss	(0.2		)
Balance in AOCI as of March 31, 2017	$	3.2

PSO

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Interest Rate
	(in millions)
Balance in AOCI as of December 31, 2015	$	4.2
Change in Fair Value Recognized in AOCI	—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.3		)
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.3		)
Income Tax (Expense) Credit	(0.1		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.2		)
Net Current Period Other Comprehensive Loss	(0.2		)
Balance in AOCI as of March 31, 2016	$	4.0

SWEPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2016	$	(7.4	)	$	(2.0	)	$	(9.4	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	0.7			—			0.7
Amortization of Prior Service Cost (Credit)	—			(0.5		)	(0.5		)
Amortization of Actuarial (Gains)/Losses	—			0.2			0.2
Reclassifications from AOCI, before Income Tax (Expense) Credit	0.7			(0.3		)	0.4
Income Tax (Expense) Credit	0.2			(0.1		)	0.1
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.5			(0.2		)	0.3
Net Current Period Other Comprehensive Income (Loss)	0.5			(0.2		)	0.3
Balance in AOCI as of March 31, 2017	$	(6.9	)	$	(2.2	)	$	(9.1	)

SWEPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2015	$	(9.1	)	$	(0.3	)	$	(9.4	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	0.7			—			0.7
Amortization of Prior Service Cost (Credit)	—			(0.5		)	(0.5		)
Amortization of Actuarial (Gains)/Losses	—			0.2			0.2
Reclassifications from AOCI, before Income Tax (Expense) Credit	0.7			(0.3		)	0.4
Income Tax (Expense) Credit	0.2			(0.1		)	0.1
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.5			(0.2		)	0.3
Net Current Period Other Comprehensive Income (Loss)	0.5			(0.2		)	0.3
Balance in AOCI as of March 31, 2016	$	(8.6	)	$	(0.5	)	$	(9.1	)

Ohio Power Co [Member]

Comprehensive Income

COMPREHENSIVE INCOME

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

Presentation of Comprehensive Income

The following tables provide the components of changes in AOCI and details of reclassifications from AOCI for the three months ended March 31, 2017 and 2016.  The amortization of pension and OPEB AOCI components are included in the computation of net periodic pension and OPEB costs.  See Note 7 for additional details.

AEP

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Commodity			Interest Rate			Securities Available for Sale		Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2016	$	(23.1	)	$	(15.7	)	$	8.4	$	(125.9	)	$	(156.3	)
Change in Fair Value Recognized in AOCI	(21.8		)	—			1.2		—			(20.6		)
Amount of (Gain) Loss Reclassified from AOCI
Generation & Marketing Revenues	(4.7		)	—			—		—			(4.7		)
Purchased Electricity for Resale	12.8			—			—		—			12.8
Interest Expense	—			0.5			—		—			0.5
Amortization of Prior Service Cost (Credit)	—			—			—		(4.9		)	(4.9		)
Amortization of Actuarial (Gains)/Losses	—			—			—		5.3			5.3
Reclassifications from AOCI, before Income Tax (Expense) Credit	8.1			0.5			—		0.4			9.0
Income Tax (Expense) Credit	2.8			0.1			—		0.2			3.1
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	5.3			0.4			—		0.2			5.9
Net Current Period Other Comprehensive Income (Loss)	(16.5		)	0.4			1.2		0.2			(14.7		)
Balance in AOCI as of March 31, 2017	$	(39.6	)	$	(15.3	)	$	9.6	$	(125.7	)	$	(171.0	)

AEP

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Commodity			Interest Rate			Securities Available for Sale		Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2015	$	(5.2	)	$	(17.2	)	$	7.1	$	(111.8	)	$	(127.1	)
Change in Fair Value Recognized in AOCI	(8.1		)	—			0.6		—			(7.5		)
Amount of (Gain) Loss Reclassified from AOCI
Generation & Marketing Revenues	(8.6		)	—			—		—			(8.6		)
Purchased Electricity for Resale	9.2			—			—		—			9.2
Interest Expense	—			0.5			—		—			0.5
Amortization of Prior Service Cost (Credit)	—			—			—		(4.9		)	(4.9		)
Amortization of Actuarial (Gains)/Losses	—			—			—		5.1			5.1
Reclassifications from AOCI, before Income Tax (Expense) Credit	0.6			0.5			—		0.2			1.3
Income Tax (Expense) Credit	0.2			0.2			—		0.1			0.5
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.4			0.3			—		0.1			0.8
Net Current Period Other Comprehensive Income (Loss)	(7.7		)	0.3			0.6		0.1			(6.7		)
Balance in AOCI as of March 31, 2016	$	(12.9	)	$	(16.9	)	$	7.7	$	(111.7	)	$	(133.8	)

APCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2016	$	2.9		$	(11.3	)	$	(8.4	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.3		)	—			(0.3		)
Amortization of Prior Service Cost (Credit)	—			(1.3		)	(1.3		)
Amortization of Actuarial (Gains)/Losses	—			0.8			0.8
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.3		)	(0.5		)	(0.8		)
Income Tax (Expense) Credit	(0.1		)	(0.2		)	(0.3		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.2		)	(0.3		)	(0.5		)
Net Current Period Other Comprehensive Loss	(0.2		)	(0.3		)	(0.5		)
Balance in AOCI as of March 31, 2017	$	2.7		$	(11.6	)	$	(8.9	)

APCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2015	$	3.6		$	(6.4	)	$	(2.8	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.3		)	—			(0.3		)
Amortization of Prior Service Cost (Credit)	—			(1.2		)	(1.2		)
Amortization of Actuarial (Gains)/Losses	—			0.7			0.7
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.3		)	(0.5		)	(0.8		)
Income Tax (Expense) Credit	(0.1		)	(0.2		)	(0.3		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.2		)	(0.3		)	(0.5		)
Net Current Period Other Comprehensive Loss	(0.2		)	(0.3		)	(0.5		)
Balance in AOCI as of March 31, 2016	$	3.4		$	(6.7	)	$	(3.3	)

I&M

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2016	$	(12.0	)	$	(4.2	)	$	(16.2	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	0.5			—			0.5
Amortization of Prior Service Cost (Credit)	—			(0.2		)	(0.2		)
Amortization of Actuarial (Gains)/Losses	—			0.2			0.2
Reclassifications from AOCI, before Income Tax (Expense) Credit	0.5			—			0.5
Income Tax (Expense) Credit	0.2			—			0.2
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.3			—			0.3
Net Current Period Other Comprehensive Income	0.3			—			0.3
Balance in AOCI as of March 31, 2017	$	(11.7	)	$	(4.2	)	$	(15.9	)

I&M

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2015	$	(13.3	)	$	(3.4	)	$	(16.7	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	0.5			—			0.5
Amortization of Prior Service Cost (Credit)	—			(0.2		)	(0.2		)
Amortization of Actuarial (Gains)/Losses	—			0.2			0.2
Reclassifications from AOCI, before Income Tax (Expense) Credit	0.5			—			0.5
Income Tax (Expense) Credit	0.1			—			0.1
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.4			—			0.4
Net Current Period Other Comprehensive Income	0.4			—			0.4
Balance in AOCI as of March 31, 2016	$	(12.9	)	$	(3.4	)	$	(16.3	)

OPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Interest Rate
	(in millions)
Balance in AOCI as of December 31, 2016	$	3.0
Change in Fair Value Recognized in AOCI	—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.4		)
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.4		)
Income Tax (Expense) Credit	(0.2		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.2		)
Net Current Period Other Comprehensive Loss	(0.2		)
Balance in AOCI as of March 31, 2017	$	2.8

OPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Interest Rate
	(in millions)
Balance in AOCI as of December 31, 2015	$	4.3
Change in Fair Value Recognized in AOCI	—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.5		)
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.5		)
Income Tax (Expense) Credit	(0.1		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.4		)
Net Current Period Other Comprehensive Loss	(0.4		)
Balance in AOCI as of March 31, 2016	$	3.9

PSO

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Interest Rate
	(in millions)
Balance in AOCI as of December 31, 2016	$	3.4
Change in Fair Value Recognized in AOCI	—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.3		)
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.3		)
Income Tax (Expense) Credit	(0.1		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.2		)
Net Current Period Other Comprehensive Loss	(0.2		)
Balance in AOCI as of March 31, 2017	$	3.2

PSO

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Interest Rate
	(in millions)
Balance in AOCI as of December 31, 2015	$	4.2
Change in Fair Value Recognized in AOCI	—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.3		)
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.3		)
Income Tax (Expense) Credit	(0.1		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.2		)
Net Current Period Other Comprehensive Loss	(0.2		)
Balance in AOCI as of March 31, 2016	$	4.0

SWEPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2016	$	(7.4	)	$	(2.0	)	$	(9.4	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	0.7			—			0.7
Amortization of Prior Service Cost (Credit)	—			(0.5		)	(0.5		)
Amortization of Actuarial (Gains)/Losses	—			0.2			0.2
Reclassifications from AOCI, before Income Tax (Expense) Credit	0.7			(0.3		)	0.4
Income Tax (Expense) Credit	0.2			(0.1		)	0.1
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.5			(0.2		)	0.3
Net Current Period Other Comprehensive Income (Loss)	0.5			(0.2		)	0.3
Balance in AOCI as of March 31, 2017	$	(6.9	)	$	(2.2	)	$	(9.1	)

SWEPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2015	$	(9.1	)	$	(0.3	)	$	(9.4	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	0.7			—			0.7
Amortization of Prior Service Cost (Credit)	—			(0.5		)	(0.5		)
Amortization of Actuarial (Gains)/Losses	—			0.2			0.2
Reclassifications from AOCI, before Income Tax (Expense) Credit	0.7			(0.3		)	0.4
Income Tax (Expense) Credit	0.2			(0.1		)	0.1
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.5			(0.2		)	0.3
Net Current Period Other Comprehensive Income (Loss)	0.5			(0.2		)	0.3
Balance in AOCI as of March 31, 2016	$	(8.6	)	$	(0.5	)	$	(9.1	)

Public Service Co Of Oklahoma [Member]

Comprehensive Income

COMPREHENSIVE INCOME

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

Presentation of Comprehensive Income

The following tables provide the components of changes in AOCI and details of reclassifications from AOCI for the three months ended March 31, 2017 and 2016.  The amortization of pension and OPEB AOCI components are included in the computation of net periodic pension and OPEB costs.  See Note 7 for additional details.

AEP

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Commodity			Interest Rate			Securities Available for Sale		Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2016	$	(23.1	)	$	(15.7	)	$	8.4	$	(125.9	)	$	(156.3	)
Change in Fair Value Recognized in AOCI	(21.8		)	—			1.2		—			(20.6		)
Amount of (Gain) Loss Reclassified from AOCI
Generation & Marketing Revenues	(4.7		)	—			—		—			(4.7		)
Purchased Electricity for Resale	12.8			—			—		—			12.8
Interest Expense	—			0.5			—		—			0.5
Amortization of Prior Service Cost (Credit)	—			—			—		(4.9		)	(4.9		)
Amortization of Actuarial (Gains)/Losses	—			—			—		5.3			5.3
Reclassifications from AOCI, before Income Tax (Expense) Credit	8.1			0.5			—		0.4			9.0
Income Tax (Expense) Credit	2.8			0.1			—		0.2			3.1
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	5.3			0.4			—		0.2			5.9
Net Current Period Other Comprehensive Income (Loss)	(16.5		)	0.4			1.2		0.2			(14.7		)
Balance in AOCI as of March 31, 2017	$	(39.6	)	$	(15.3	)	$	9.6	$	(125.7	)	$	(171.0	)

AEP

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Commodity			Interest Rate			Securities Available for Sale		Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2015	$	(5.2	)	$	(17.2	)	$	7.1	$	(111.8	)	$	(127.1	)
Change in Fair Value Recognized in AOCI	(8.1		)	—			0.6		—			(7.5		)
Amount of (Gain) Loss Reclassified from AOCI
Generation & Marketing Revenues	(8.6		)	—			—		—			(8.6		)
Purchased Electricity for Resale	9.2			—			—		—			9.2
Interest Expense	—			0.5			—		—			0.5
Amortization of Prior Service Cost (Credit)	—			—			—		(4.9		)	(4.9		)
Amortization of Actuarial (Gains)/Losses	—			—			—		5.1			5.1
Reclassifications from AOCI, before Income Tax (Expense) Credit	0.6			0.5			—		0.2			1.3
Income Tax (Expense) Credit	0.2			0.2			—		0.1			0.5
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.4			0.3			—		0.1			0.8
Net Current Period Other Comprehensive Income (Loss)	(7.7		)	0.3			0.6		0.1			(6.7		)
Balance in AOCI as of March 31, 2016	$	(12.9	)	$	(16.9	)	$	7.7	$	(111.7	)	$	(133.8	)

APCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2016	$	2.9		$	(11.3	)	$	(8.4	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.3		)	—			(0.3		)
Amortization of Prior Service Cost (Credit)	—			(1.3		)	(1.3		)
Amortization of Actuarial (Gains)/Losses	—			0.8			0.8
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.3		)	(0.5		)	(0.8		)
Income Tax (Expense) Credit	(0.1		)	(0.2		)	(0.3		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.2		)	(0.3		)	(0.5		)
Net Current Period Other Comprehensive Loss	(0.2		)	(0.3		)	(0.5		)
Balance in AOCI as of March 31, 2017	$	2.7		$	(11.6	)	$	(8.9	)

APCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2015	$	3.6		$	(6.4	)	$	(2.8	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.3		)	—			(0.3		)
Amortization of Prior Service Cost (Credit)	—			(1.2		)	(1.2		)
Amortization of Actuarial (Gains)/Losses	—			0.7			0.7
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.3		)	(0.5		)	(0.8		)
Income Tax (Expense) Credit	(0.1		)	(0.2		)	(0.3		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.2		)	(0.3		)	(0.5		)
Net Current Period Other Comprehensive Loss	(0.2		)	(0.3		)	(0.5		)
Balance in AOCI as of March 31, 2016	$	3.4		$	(6.7	)	$	(3.3	)

I&M

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2016	$	(12.0	)	$	(4.2	)	$	(16.2	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	0.5			—			0.5
Amortization of Prior Service Cost (Credit)	—			(0.2		)	(0.2		)
Amortization of Actuarial (Gains)/Losses	—			0.2			0.2
Reclassifications from AOCI, before Income Tax (Expense) Credit	0.5			—			0.5
Income Tax (Expense) Credit	0.2			—			0.2
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.3			—			0.3
Net Current Period Other Comprehensive Income	0.3			—			0.3
Balance in AOCI as of March 31, 2017	$	(11.7	)	$	(4.2	)	$	(15.9	)

I&M

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2015	$	(13.3	)	$	(3.4	)	$	(16.7	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	0.5			—			0.5
Amortization of Prior Service Cost (Credit)	—			(0.2		)	(0.2		)
Amortization of Actuarial (Gains)/Losses	—			0.2			0.2
Reclassifications from AOCI, before Income Tax (Expense) Credit	0.5			—			0.5
Income Tax (Expense) Credit	0.1			—			0.1
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.4			—			0.4
Net Current Period Other Comprehensive Income	0.4			—			0.4
Balance in AOCI as of March 31, 2016	$	(12.9	)	$	(3.4	)	$	(16.3	)

OPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Interest Rate
	(in millions)
Balance in AOCI as of December 31, 2016	$	3.0
Change in Fair Value Recognized in AOCI	—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.4		)
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.4		)
Income Tax (Expense) Credit	(0.2		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.2		)
Net Current Period Other Comprehensive Loss	(0.2		)
Balance in AOCI as of March 31, 2017	$	2.8

OPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Interest Rate
	(in millions)
Balance in AOCI as of December 31, 2015	$	4.3
Change in Fair Value Recognized in AOCI	—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.5		)
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.5		)
Income Tax (Expense) Credit	(0.1		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.4		)
Net Current Period Other Comprehensive Loss	(0.4		)
Balance in AOCI as of March 31, 2016	$	3.9

PSO

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Interest Rate
	(in millions)
Balance in AOCI as of December 31, 2016	$	3.4
Change in Fair Value Recognized in AOCI	—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.3		)
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.3		)
Income Tax (Expense) Credit	(0.1		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.2		)
Net Current Period Other Comprehensive Loss	(0.2		)
Balance in AOCI as of March 31, 2017	$	3.2

PSO

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Interest Rate
	(in millions)
Balance in AOCI as of December 31, 2015	$	4.2
Change in Fair Value Recognized in AOCI	—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.3		)
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.3		)
Income Tax (Expense) Credit	(0.1		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.2		)
Net Current Period Other Comprehensive Loss	(0.2		)
Balance in AOCI as of March 31, 2016	$	4.0

SWEPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2016	$	(7.4	)	$	(2.0	)	$	(9.4	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	0.7			—			0.7
Amortization of Prior Service Cost (Credit)	—			(0.5		)	(0.5		)
Amortization of Actuarial (Gains)/Losses	—			0.2			0.2
Reclassifications from AOCI, before Income Tax (Expense) Credit	0.7			(0.3		)	0.4
Income Tax (Expense) Credit	0.2			(0.1		)	0.1
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.5			(0.2		)	0.3
Net Current Period Other Comprehensive Income (Loss)	0.5			(0.2		)	0.3
Balance in AOCI as of March 31, 2017	$	(6.9	)	$	(2.2	)	$	(9.1	)

SWEPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2015	$	(9.1	)	$	(0.3	)	$	(9.4	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	0.7			—			0.7
Amortization of Prior Service Cost (Credit)	—			(0.5		)	(0.5		)
Amortization of Actuarial (Gains)/Losses	—			0.2			0.2
Reclassifications from AOCI, before Income Tax (Expense) Credit	0.7			(0.3		)	0.4
Income Tax (Expense) Credit	0.2			(0.1		)	0.1
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.5			(0.2		)	0.3
Net Current Period Other Comprehensive Income (Loss)	0.5			(0.2		)	0.3
Balance in AOCI as of March 31, 2016	$	(8.6	)	$	(0.5	)	$	(9.1	)

Southwestern Electric Power Co [Member]

Comprehensive Income

COMPREHENSIVE INCOME

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

Presentation of Comprehensive Income

The following tables provide the components of changes in AOCI and details of reclassifications from AOCI for the three months ended March 31, 2017 and 2016.  The amortization of pension and OPEB AOCI components are included in the computation of net periodic pension and OPEB costs.  See Note 7 for additional details.

AEP

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Commodity			Interest Rate			Securities Available for Sale		Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2016	$	(23.1	)	$	(15.7	)	$	8.4	$	(125.9	)	$	(156.3	)
Change in Fair Value Recognized in AOCI	(21.8		)	—			1.2		—			(20.6		)
Amount of (Gain) Loss Reclassified from AOCI
Generation & Marketing Revenues	(4.7		)	—			—		—			(4.7		)
Purchased Electricity for Resale	12.8			—			—		—			12.8
Interest Expense	—			0.5			—		—			0.5
Amortization of Prior Service Cost (Credit)	—			—			—		(4.9		)	(4.9		)
Amortization of Actuarial (Gains)/Losses	—			—			—		5.3			5.3
Reclassifications from AOCI, before Income Tax (Expense) Credit	8.1			0.5			—		0.4			9.0
Income Tax (Expense) Credit	2.8			0.1			—		0.2			3.1
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	5.3			0.4			—		0.2			5.9
Net Current Period Other Comprehensive Income (Loss)	(16.5		)	0.4			1.2		0.2			(14.7		)
Balance in AOCI as of March 31, 2017	$	(39.6	)	$	(15.3	)	$	9.6	$	(125.7	)	$	(171.0	)

AEP

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Commodity			Interest Rate			Securities Available for Sale		Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2015	$	(5.2	)	$	(17.2	)	$	7.1	$	(111.8	)	$	(127.1	)
Change in Fair Value Recognized in AOCI	(8.1		)	—			0.6		—			(7.5		)
Amount of (Gain) Loss Reclassified from AOCI
Generation & Marketing Revenues	(8.6		)	—			—		—			(8.6		)
Purchased Electricity for Resale	9.2			—			—		—			9.2
Interest Expense	—			0.5			—		—			0.5
Amortization of Prior Service Cost (Credit)	—			—			—		(4.9		)	(4.9		)
Amortization of Actuarial (Gains)/Losses	—			—			—		5.1			5.1
Reclassifications from AOCI, before Income Tax (Expense) Credit	0.6			0.5			—		0.2			1.3
Income Tax (Expense) Credit	0.2			0.2			—		0.1			0.5
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.4			0.3			—		0.1			0.8
Net Current Period Other Comprehensive Income (Loss)	(7.7		)	0.3			0.6		0.1			(6.7		)
Balance in AOCI as of March 31, 2016	$	(12.9	)	$	(16.9	)	$	7.7	$	(111.7	)	$	(133.8	)

APCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2016	$	2.9		$	(11.3	)	$	(8.4	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.3		)	—			(0.3		)
Amortization of Prior Service Cost (Credit)	—			(1.3		)	(1.3		)
Amortization of Actuarial (Gains)/Losses	—			0.8			0.8
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.3		)	(0.5		)	(0.8		)
Income Tax (Expense) Credit	(0.1		)	(0.2		)	(0.3		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.2		)	(0.3		)	(0.5		)
Net Current Period Other Comprehensive Loss	(0.2		)	(0.3		)	(0.5		)
Balance in AOCI as of March 31, 2017	$	2.7		$	(11.6	)	$	(8.9	)

APCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2015	$	3.6		$	(6.4	)	$	(2.8	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.3		)	—			(0.3		)
Amortization of Prior Service Cost (Credit)	—			(1.2		)	(1.2		)
Amortization of Actuarial (Gains)/Losses	—			0.7			0.7
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.3		)	(0.5		)	(0.8		)
Income Tax (Expense) Credit	(0.1		)	(0.2		)	(0.3		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.2		)	(0.3		)	(0.5		)
Net Current Period Other Comprehensive Loss	(0.2		)	(0.3		)	(0.5		)
Balance in AOCI as of March 31, 2016	$	3.4		$	(6.7	)	$	(3.3	)

I&M

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2016	$	(12.0	)	$	(4.2	)	$	(16.2	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	0.5			—			0.5
Amortization of Prior Service Cost (Credit)	—			(0.2		)	(0.2		)
Amortization of Actuarial (Gains)/Losses	—			0.2			0.2
Reclassifications from AOCI, before Income Tax (Expense) Credit	0.5			—			0.5
Income Tax (Expense) Credit	0.2			—			0.2
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.3			—			0.3
Net Current Period Other Comprehensive Income	0.3			—			0.3
Balance in AOCI as of March 31, 2017	$	(11.7	)	$	(4.2	)	$	(15.9	)

I&M

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2015	$	(13.3	)	$	(3.4	)	$	(16.7	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	0.5			—			0.5
Amortization of Prior Service Cost (Credit)	—			(0.2		)	(0.2		)
Amortization of Actuarial (Gains)/Losses	—			0.2			0.2
Reclassifications from AOCI, before Income Tax (Expense) Credit	0.5			—			0.5
Income Tax (Expense) Credit	0.1			—			0.1
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.4			—			0.4
Net Current Period Other Comprehensive Income	0.4			—			0.4
Balance in AOCI as of March 31, 2016	$	(12.9	)	$	(3.4	)	$	(16.3	)

OPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Interest Rate
	(in millions)
Balance in AOCI as of December 31, 2016	$	3.0
Change in Fair Value Recognized in AOCI	—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.4		)
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.4		)
Income Tax (Expense) Credit	(0.2		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.2		)
Net Current Period Other Comprehensive Loss	(0.2		)
Balance in AOCI as of March 31, 2017	$	2.8

OPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Interest Rate
	(in millions)
Balance in AOCI as of December 31, 2015	$	4.3
Change in Fair Value Recognized in AOCI	—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.5		)
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.5		)
Income Tax (Expense) Credit	(0.1		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.4		)
Net Current Period Other Comprehensive Loss	(0.4		)
Balance in AOCI as of March 31, 2016	$	3.9

PSO

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Interest Rate
	(in millions)
Balance in AOCI as of December 31, 2016	$	3.4
Change in Fair Value Recognized in AOCI	—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.3		)
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.3		)
Income Tax (Expense) Credit	(0.1		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.2		)
Net Current Period Other Comprehensive Loss	(0.2		)
Balance in AOCI as of March 31, 2017	$	3.2

PSO

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Interest Rate
	(in millions)
Balance in AOCI as of December 31, 2015	$	4.2
Change in Fair Value Recognized in AOCI	—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	(0.3		)
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.3		)
Income Tax (Expense) Credit	(0.1		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.2		)
Net Current Period Other Comprehensive Loss	(0.2		)
Balance in AOCI as of March 31, 2016	$	4.0

SWEPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2017

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2016	$	(7.4	)	$	(2.0	)	$	(9.4	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	0.7			—			0.7
Amortization of Prior Service Cost (Credit)	—			(0.5		)	(0.5		)
Amortization of Actuarial (Gains)/Losses	—			0.2			0.2
Reclassifications from AOCI, before Income Tax (Expense) Credit	0.7			(0.3		)	0.4
Income Tax (Expense) Credit	0.2			(0.1		)	0.1
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.5			(0.2		)	0.3
Net Current Period Other Comprehensive Income (Loss)	0.5			(0.2		)	0.3
Balance in AOCI as of March 31, 2017	$	(6.9	)	$	(2.2	)	$	(9.1	)

SWEPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2016

	Cash Flow Hedges
	Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2015	$	(9.1	)	$	(0.3	)	$	(9.4	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense	0.7			—			0.7
Amortization of Prior Service Cost (Credit)	—			(0.5		)	(0.5		)
Amortization of Actuarial (Gains)/Losses	—			0.2			0.2
Reclassifications from AOCI, before Income Tax (Expense) Credit	0.7			(0.3		)	0.4
Income Tax (Expense) Credit	0.2			(0.1		)	0.1
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.5			(0.2		)	0.3
Net Current Period Other Comprehensive Income (Loss)	0.5			(0.2		)	0.3
Balance in AOCI as of March 31, 2016	$	(8.6	)	$	(0.5	)	$	(9.1	)