COMPREHENSIVE INCOME

The disclosures in this note apply to all Registrants except for AEPTCo. AEPTCo does not have any components of other comprehensive income for any period presented in the financial statements.

Presentation of Comprehensive Income

The following tables provide the components of changes in AOCI and details of reclassifications from AOCI for the three and nine months ended September 30, 2018 and 2017. The amortization of pension and OPEB AOCI components are included in the computation of net periodic pension and OPEB costs. See Note 7 - Benefit Plans for additional details.

AEP

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended September 30, 2018



	Cash Flow Hedges
	Commodity			Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of June 30, 2018	$	(30.4	)	$	(15.3	)	$	(49.1	)	$	(94.8	)
Change in Fair Value Recognized in AOCI	12.2			2.3			—			14.5
Amount of (Gain) Loss Reclassified from AOCI
Generation & Marketing Revenues (a)	(0.1		)	—			—			(0.1		)
Purchased Electricity for Resale (a)	(5.8		)	—			—			(5.8		)
Interest Expense (a)	—			0.4			—			0.4
Amortization of Prior Service Cost (Credit)	—			—			(5.0		)	(5.0		)
Amortization of Actuarial (Gains)/Losses	—			—			3.2			3.2
Reclassifications from AOCI, before Income Tax (Expense) Credit	(5.9		)	0.4			(1.8		)	(7.3		)
Income Tax (Expense) Credit	(1.3		)	0.1			(0.4		)	(1.6		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(4.6		)	0.3			(1.4		)	(5.7		)
Net Current Period Other Comprehensive Income (Loss)	7.6			2.6			(1.4		)	8.8
Balance in AOCI as of September 30, 2018	$	(22.8	)	$	(12.7	)	$	(50.5	)	$	(86.0	)

AEP

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended September 30, 2017



	Cash Flow Hedges
	Commodity			Interest Rate			Securities Available for Sale		Pension and OPEB			Total
	(in millions)
Balance in AOCI as of June 30, 2017	$	(36.0	)	$	(10.4	)	$	10.2	$	(125.4	)	$	(161.6	)
Change in Fair Value Recognized in AOCI	(15.8		)	(2.0		)	0.9		—			(16.9		)
Amount of (Gain) Loss Reclassified from AOCI
Generation & Marketing Revenues (a)	(0.9		)	—			—		—			(0.9		)
Purchased Electricity for Resale (a)	4.9			—			—		—			4.9
Interest Expense (a)	—			0.4			—		—			0.4
Amortization of Prior Service Cost (Credit)	—			—			—		(5.0		)	(5.0		)
Amortization of Actuarial (Gains)/Losses	—			—			—		5.4			5.4
Reclassifications from AOCI, before Income Tax (Expense) Credit	4.0			0.4			—		0.4			4.8
Income Tax (Expense) Credit	1.4			0.2			—		0.1			1.7
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	2.6			0.2			—		0.3			3.1
Net Current Period Other Comprehensive Income (Loss)	(13.2		)	(1.8		)	0.9		0.3			(13.8		)
Balance in AOCI as of September 30, 2017	$	(49.2	)	$	(12.2	)	$	11.1	$	(125.1	)	$	(175.4	)

AEP

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Nine Months Ended September 30, 2018



	Cash Flow Hedges
	Commodity			Interest Rate			Securities Available for Sale			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2017	$	(28.4	)	$	(13.0	)	$	11.9		$	(38.3	)	$	(67.8	)
Change in Fair Value Recognized in AOCI	30.4			2.3			—			—			32.7
Amount of (Gain) Loss Reclassified from AOCI
Generation & Marketing Revenues (a)	(0.1		)	—			—			—			(0.1		)
Purchased Electricity for Resale (a)	(23.6		)	—			—			—			(23.6		)
Interest Expense (a)	—			0.9			—			—			0.9
Amortization of Prior Service Cost (Credit)	—			—			—			(14.7		)	(14.7		)
Amortization of Actuarial (Gains)/Losses	—			—			—			9.6			9.6
Reclassifications from AOCI, before Income Tax (Expense) Credit	(23.7		)	0.9			—			(5.1		)	(27.9		)
Income Tax (Expense) Credit	(5.0		)	0.2			—			(1.1		)	(5.9		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(18.7		)	0.7			—			(4.0		)	(22.0		)
Net Current Period Other Comprehensive Income (Loss)	11.7			3.0			—			(4.0		)	10.7
ASU 2018-02 Adoption (b)	(6.1		)	(2.7		)	—			(8.2		)	(17.0		)
ASU 2016-01 Adoption (b)	—			—			(11.9		)	—			(11.9		)
Balance in AOCI as of September 30, 2018	$	(22.8	)	$	(12.7	)	$	—		$	(50.5	)	$	(86.0	)

AEP

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Nine Months Ended September 30, 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	(39.4		)	2.7			2.7		—			(34.0		)
Amount of (Gain) Loss Reclassified from AOCI
Generation & Marketing Revenues (a)	(5.6		)	—			—		—			(5.6		)
Purchased Electricity for Resale (a)	26.0			—			—		—			26.0
Interest Expense (a)	—			1.2			—		—			1.2
Amortization of Prior Service Cost (Credit)	—			—			—		(14.8		)	(14.8		)
Amortization of Actuarial (Gains)/Losses	—			—			—		16.0			16.0
Reclassifications from AOCI, before Income Tax (Expense) Credit	20.4			1.2			—		1.2			22.8
Income Tax (Expense) Credit	7.1			0.4			—		0.4			7.9
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	13.3			0.8			—		0.8			14.9
Net Current Period Other Comprehensive Income (Loss)	(26.1		)	3.5			2.7		0.8			(19.1		)
Balance in AOCI as of September 30, 2017	$	(49.2	)	$	(12.2	)	$	11.1	$	(125.1	)	$	(175.4	)

AEP Texas

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended September 30, 2018



		Cash Flow Hedge – Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of June 30, 2018		$	(4.9	)	$	(9.8	)	$	(14.7	)
Change in Fair Value Recognized in AOCI		—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense (a)		0.4			—			0.4
Amortization of Prior Service Cost (Credit)		—			—			—
Amortization of Actuarial (Gains)/Losses		—			—			—
Reclassifications from AOCI, before Income Tax (Expense) Credit		0.4			—			0.4
Income Tax (Expense) Credit		0.1			—			0.1
Reclassifications from AOCI, Net of Income Tax (Expense) Credit		0.3			—			0.3
Net Current Period Other Comprehensive Income (Loss)		0.3			—			0.3
Balance in AOCI as of September 30, 2018		$	(4.6	)	$	(9.8	)	$	(14.4	)

AEP Texas

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended September 30, 2017



		Cash Flow Hedge – Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of June 30, 2017		$	(4.9	)	$	(9.4	)	$	(14.3	)
Change in Fair Value Recognized in AOCI		—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense (a)		0.3			—			0.3
Amortization of Prior Service Cost (Credit)		—			(0.1		)	(0.1		)
Amortization of Actuarial (Gains)/Losses		—			0.2			0.2
Reclassifications from AOCI, before Income Tax (Expense) Credit		0.3			0.1			0.4
Income Tax (Expense) Credit		0.1			—			0.1
Reclassifications from AOCI, Net of Income Tax (Expense) Credit		0.2			0.1			0.3
Net Current Period Other Comprehensive Income (Loss)		0.2			0.1			0.3
Balance in AOCI as of September 30, 2017		$	(4.7	)	$	(9.3	)	$	(14.0	)

AEP Texas

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Nine Months Ended September 30, 2018



		Cash Flow Hedge – Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2017		$	(4.5	)	$	(8.1	)	$	(12.6	)
Change in Fair Value Recognized in AOCI		—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense (a)		1.0			—			1.0
Amortization of Prior Service Cost (Credit)		—			(0.1		)	(0.1		)
Amortization of Actuarial (Gains)/Losses		—			0.2			0.2
Reclassifications from AOCI, before Income Tax (Expense) Credit		1.0			0.1			1.1
Income Tax (Expense) Credit		0.2			—			0.2
Reclassifications from AOCI, Net of Income Tax (Expense) Credit		0.8			0.1			0.9
Net Current Period Other Comprehensive Income (Loss)		0.8			0.1			0.9
ASU 2018-02 Adoption (b)		(0.9		)	(1.8		)	(2.7		)
Balance in AOCI as of September 30, 2018		$	(4.6	)	$	(9.8	)	$	(14.4	)

AEP Texas

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Nine Months Ended September 30, 2017



		Cash Flow Hedge – Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2016		$	(5.4	)	$	(9.5	)	$	(14.9	)
Change in Fair Value Recognized in AOCI		—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense (a)		1.0			—			1.0
Amortization of Prior Service Cost (Credit)		—			(0.1		)	(0.1		)
Amortization of Actuarial (Gains)/Losses		—			0.4			0.4
Reclassifications from AOCI, before Income Tax (Expense) Credit		1.0			0.3			1.3
Income Tax (Expense) Credit		0.3			0.1			0.4
Reclassifications from AOCI, Net of Income Tax (Expense) Credit		0.7			0.2			0.9
Net Current Period Other Comprehensive Income (Loss)		0.7			0.2			0.9
Balance in AOCI as of September 30, 2017		$	(4.7	)	$	(9.3	)	$	(14.0	)

APCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended September 30, 2018



	Cash Flow Hedge – Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of June 30, 2018	$	2.3		$	(2.7	)	$	(0.4	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense (a)	(0.4		)	—			(0.4		)
Amortization of Prior Service Cost (Credit)	—			(1.3		)	(1.3		)
Amortization of Actuarial (Gains)/Losses	—			0.4			0.4
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.4		)	(0.9		)	(1.3		)
Income Tax (Expense) Credit	(0.1		)	(0.2		)	(0.3		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.3		)	(0.7		)	(1.0		)
Net Current Period Other Comprehensive Income (Loss)	(0.3		)	(0.7		)	(1.0		)
Balance in AOCI as of September 30, 2018	$	2.0		$	(3.4	)	$	(1.4	)

APCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended September 30, 2017



	Cash Flow Hedge – Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of June 30, 2017	$	2.5		$	(11.9	)	$	(9.4	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense (a)	(0.2		)	—			(0.2		)
Amortization of Prior Service Cost (Credit)	—			(1.4		)	(1.4		)
Amortization of Actuarial (Gains)/Losses	—			0.9			0.9
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.2		)	(0.5		)	(0.7		)
Income Tax (Expense) Credit	(0.1		)	(0.2		)	(0.3		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.1		)	(0.3		)	(0.4		)
Net Current Period Other Comprehensive Income (Loss)	(0.1		)	(0.3		)	(0.4		)
Balance in AOCI as of September 30, 2017	$	2.4		$	(12.2	)	$	(9.8	)

APCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Nine Months Ended September 30, 2018



	Cash Flow Hedges
	Commodity			Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2017	$	—		$	2.2		$	(0.9	)	$	1.3
Change in Fair Value Recognized in AOCI	(0.7		)	—			—			(0.7		)
Amount of (Gain) Loss Reclassified from AOCI
Purchased Electricity for Resale (a)	0.9			—			—			0.9
Interest Expense (a)	—			(0.9		)	—			(0.9		)
Amortization of Prior Service Cost (Credit)	—			—			(3.9		)	(3.9		)
Amortization of Actuarial (Gains)/Losses	—			—			1.0			1.0
Reclassifications from AOCI, before Income Tax (Expense) Credit	0.9			(0.9		)	(2.9		)	(2.9		)
Income Tax (Expense) Credit	0.2			(0.2		)	(0.6		)	(0.6		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.7			(0.7		)	(2.3		)	(2.3		)
Net Current Period Other Comprehensive Income (Loss)	—			(0.7		)	(2.3		)	(3.0		)
ASU 2018-02 Adoption (b)	—			0.5			(0.2		)	0.3
Balance in AOCI as of September 30, 2018	$	—		$	2.0		$	(3.4	)	$	(1.4	)

APCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Nine Months Ended September 30, 2017



	Cash Flow Hedge – 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 (a)	(0.8		)	—			(0.8		)
Amortization of Prior Service Cost (Credit)	—			(4.0		)	(4.0		)
Amortization of Actuarial (Gains)/Losses	—			2.6			2.6
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.8		)	(1.4		)	(2.2		)
Income Tax (Expense) Credit	(0.3		)	(0.5		)	(0.8		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.5		)	(0.9		)	(1.4		)
Net Current Period Other Comprehensive Income (Loss)	(0.5		)	(0.9		)	(1.4		)
Balance in AOCI as of September 30, 2017	$	2.4		$	(12.2	)	$	(9.8	)

I&M

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended September 30, 2018



	Cash Flow Hedge – Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of June 30, 2018	$	(12.2	)	$	(1.7	)	$	(13.9	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense (a)	0.4			—			0.4
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	0.4			—			0.4
Income Tax (Expense) Credit	0.1			—			0.1
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.3			—			0.3
Net Current Period Other Comprehensive Income (Loss)	0.3			—			0.3
Balance in AOCI as of September 30, 2018	$	(11.9	)	$	(1.7	)	$	(13.6	)

I&M

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended September 30, 2017



	Cash Flow Hedge – Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of June 30, 2017	$	(11.3	)	$	(4.2	)	$	(15.5	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense (a)	0.5			—			0.5
Amortization of Prior Service Cost (Credit)	—			(0.3		)	(0.3		)
Amortization of Actuarial (Gains)/Losses	—			0.3			0.3
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 (Loss)	0.3			—			0.3
Balance in AOCI as of September 30, 2017	$	(11.0	)	$	(4.2	)	$	(15.2	)

I&M

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Nine Months Ended September 30, 2018



	Cash Flow Hedge – Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2017	$	(10.7	)	$	(1.4	)	$	(12.1	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense (a)	1.5			—			1.5
Amortization of Prior Service Cost (Credit)	—			(0.6		)	(0.6		)
Amortization of Actuarial (Gains)/Losses	—			0.6			0.6
Reclassifications from AOCI, before Income Tax (Expense) Credit	1.5			—			1.5
Income Tax (Expense) Credit	0.3			—			0.3
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	1.2			—			1.2
Net Current Period Other Comprehensive Income (Loss)	1.2			—			1.2
ASU 2018-02 Adoption (b)	(2.4		)	(0.3		)	(2.7		)
Balance in AOCI as of September 30, 2018	$	(11.9	)	$	(1.7	)	$	(13.6	)

I&M

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Nine Months Ended September 30, 2017



	Cash Flow Hedge – 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 (a)	1.5			—			1.5
Amortization of Prior Service Cost (Credit)	—			(0.7		)	(0.7		)
Amortization of Actuarial (Gains)/Losses	—			0.7			0.7
Reclassifications from AOCI, before Income Tax (Expense) Credit	1.5			—			1.5
Income Tax (Expense) Credit	0.5			—			0.5
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	1.0			—			1.0
Net Current Period Other Comprehensive Income (Loss)	1.0			—			1.0
Balance in AOCI as of September 30, 2017	$	(11.0	)	$	(4.2	)	$	(15.2	)

OPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended September 30, 2018



	Cash Flow Hedge – Interest Rate
	(in millions)
Balance in AOCI as of June 30, 2018	$	1.7
Change in Fair Value Recognized in AOCI	—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense (a)	(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 Income (Loss)	(0.4		)
Balance in AOCI as of September 30, 2018	$	1.3

OPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended September 30, 2017



	Cash Flow Hedge – Interest Rate
	(in millions)
Balance in AOCI as of June 30, 2017	$	2.5
Change in Fair Value Recognized in AOCI	—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense (a)	(0.5		)
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.5		)
Income Tax (Expense) Credit	(0.2		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.3		)
Net Current Period Other Comprehensive Income (Loss)	(0.3		)
Balance in AOCI as of September 30, 2017	$	2.2

OPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Nine Months Ended September 30, 2018



	Cash Flow Hedge – Interest Rate
	(in millions)
Balance in AOCI as of December 31, 2017	$	1.9
Change in Fair Value Recognized in AOCI	—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense (a)	(1.3		)
Reclassifications from AOCI, before Income Tax (Expense) Credit	(1.3		)
Income Tax (Expense) Credit	(0.3		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(1.0		)
Net Current Period Other Comprehensive Income (Loss)	(1.0		)
ASU 2018-02 Adoption (b)	0.4
Balance in AOCI as of September 30, 2018	$	1.3

OPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Nine Months Ended September 30, 2017



	Cash Flow Hedge – 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 (a)	(1.3		)
Reclassifications from AOCI, before Income Tax (Expense) Credit	(1.3		)
Income Tax (Expense) Credit	(0.5		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.8		)
Net Current Period Other Comprehensive Income (Loss)	(0.8		)
Balance in AOCI as of September 30, 2017	$	2.2

PSO

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended September 30, 2018



	Cash Flow Hedge – Interest Rate
	(in millions)
Balance in AOCI as of June 30, 2018	$	2.6
Change in Fair Value Recognized in AOCI	—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense (a)	(0.2		)
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.2		)
Income Tax (Expense) Credit	—
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.2		)
Net Current Period Other Comprehensive Income (Loss)	(0.2		)
Balance in AOCI as of September 30, 2018	$	2.4

PSO

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended September 30, 2017



	Cash Flow Hedge – Interest Rate
	(in millions)
Balance in AOCI as of June 30, 2017	$	3.0
Change in Fair Value Recognized in AOCI	—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense (a)	(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 Income (Loss)	(0.2		)
Balance in AOCI as of September 30, 2017	$	2.8

PSO

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Nine Months Ended September 30, 2018



	Cash Flow Hedge – Interest Rate
	(in millions)
Balance in AOCI as of December 31, 2017	$	2.6
Change in Fair Value Recognized in AOCI	—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense (a)	(0.9		)
Reclassifications from AOCI, before Income Tax (Expense) Credit	(0.9		)
Income Tax (Expense) Credit	(0.2		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.7		)
Net Current Period Other Comprehensive Income (Loss)	(0.7		)
ASU 2018-02 Adoption (b)	0.5
Balance in AOCI as of September 30, 2018	$	2.4

PSO

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Nine Months Ended September 30, 2017



	Cash Flow Hedge – 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 (a)	(1.0		)
Reclassifications from AOCI, before Income Tax (Expense) Credit	(1.0		)
Income Tax (Expense) Credit	(0.4		)
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	(0.6		)
Net Current Period Other Comprehensive Income (Loss)	(0.6		)
Balance in AOCI as of September 30, 2017	$	2.8

SWEPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended September 30, 2018



	Cash Flow Hedge – Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of June 30, 2018	$	(6.4	)	$	1.7		$	(4.7	)
Change in Fair Value Recognized in AOCI	2.3			—			2.3
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense (a)	0.5			—			0.5
Amortization of Prior Service Cost (Credit)	—			(0.5		)	(0.5		)
Amortization of Actuarial (Gains)/Losses	—			0.1			0.1
Reclassifications from AOCI, before Income Tax (Expense) Credit	0.5			(0.4		)	0.1
Income Tax (Expense) Credit	0.1			(0.1		)	—
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.4			(0.3		)	0.1
Net Current Period Other Comprehensive Income (Loss)	2.7			(0.3		)	2.4
Balance in AOCI as of September 30, 2018	$	(3.7	)	$	1.4		$	(2.3	)

SWEPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended September 30, 2017



	Cash Flow Hedge – Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of June 30, 2017	$	(6.7	)	$	(2.3	)	$	(9.0	)
Change in Fair Value Recognized in AOCI	—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense (a)	0.6			—			0.6
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	0.6			(0.3		)	0.3
Income Tax (Expense) Credit	0.2			(0.1		)	0.1
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	0.4			(0.2		)	0.2
Net Current Period Other Comprehensive Income (Loss)	0.4			(0.2		)	0.2
Balance in AOCI as of September 30, 2017	$	(6.3	)	$	(2.5	)	$	(8.8	)

SWEPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Nine Months Ended September 30, 2018



	Cash Flow Hedge – Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2017	$	(6.0	)	$	2.0		$	(4.0	)
Change in Fair Value Recognized in AOCI	2.3			—			2.3
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense (a)	1.6			—			1.6
Amortization of Prior Service Cost (Credit)	—			(1.5		)	(1.5		)
Amortization of Actuarial (Gains)/Losses	—			0.2			0.2
Reclassifications from AOCI, before Income Tax (Expense) Credit	1.6			(1.3		)	0.3
Income Tax (Expense) Credit	0.3			(0.3		)	—
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	1.3			(1.0		)	0.3
Net Current Period Other Comprehensive Income (Loss)	3.6			(1.0		)	2.6
ASU 2018-02 Adoption (b)	(1.3		)	0.4			(0.9		)
Balance in AOCI as of September 30, 2018	$	(3.7	)	$	1.4		$	(2.3	)

SWEPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Nine Months Ended September 30, 2017



	Cash Flow Hedge – 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 (a)	1.7			—			1.7
Amortization of Prior Service Cost (Credit)	—			(1.5		)	(1.5		)
Amortization of Actuarial (Gains)/Losses	—			0.7			0.7
Reclassifications from AOCI, before Income Tax (Expense) Credit	1.7			(0.8		)	0.9
Income Tax (Expense) Credit	0.6			(0.3		)	0.3
Reclassifications from AOCI, Net of Income Tax (Expense) Credit	1.1			(0.5		)	0.6
Net Current Period Other Comprehensive Income (Loss)	1.1			(0.5		)	0.6
Balance in AOCI as of September 30, 2017	$	(6.3	)	$	(2.5	)	$	(8.8	)

(a) Amounts reclassified to the referenced line item on the statements of income.

(b) See Note 2 - New Accounting Pronouncements for additional information.