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Condensed Consolidated Balance Sheets - USD ($)
$ in Millions
Sep. 30, 2018
Dec. 31, 2017
Current Assets    
Cash and Cash Equivalents $ 788.3 $ 214.6
Restricted Cash 149.2 198.0
Other Temporary Investments 164.1 161.7
Accounts Receivable:    
Customers 757.9 643.9
Accrued Unbilled Revenues 241.2 230.2
Pledged Accounts Receivable - AEP Credit 1,112.2 954.2
Miscellaneous 47.2 101.2
Allowance for Uncollectible Accounts (40.4) (38.5)
Total Accounts Receivable 2,118.1 1,891.0
Fuel 282.3 387.7
Materials and Supplies 565.6 565.5
Risk Management Assets 191.9 126.2
Regulatory Asset for Under-Recovered Fuel Costs 137.5 292.5
Margin Deposits 108.8 105.5
Prepayments and Other Current Assets 186.6 310.4
TOTAL CURRENT ASSETS 4,692.4 4,253.1
Property, Plant and Equipment    
Generation 21,327.3 20,760.5
Transmission 20,113.7 18,972.5
Distribution 20,763.9 19,868.5
Other Property, Plant and Equipment 3,996.9 3,706.3
Construction Work in Progress 4,995.5 4,120.7
Total Property, Plant and Equipment 71,197.3 67,428.5
Accumulated Depreciation and Amortization 17,841.6 17,167.0
TOTAL PROPERTY, PLANT AND EQUIPMENT - NET 53,355.7 50,261.5
Other Noncurrent Assets    
Regulatory Assets 3,189.9 3,587.6
Securitized Assets 1,001.4 1,211.2
Spent Nuclear Fuel and Decommissioning Trusts 2,666.0 2,527.6
Goodwill 52.5 52.5
Long-term Risk Management Assets 264.9 282.1
Deferred Charges and Other Noncurrent Assets 2,394.6 2,553.5
TOTAL OTHER NONCURRENT ASSETS 9,569.3 10,214.5
TOTAL ASSETS 67,617.4 64,729.1
Current Liabilities    
Accounts Payable 1,579.9 2,065.3
Short-term Debt:    
Securitized Debt for Receivables - AEP Credit [1] 750.0 718.0
Other Short-term Debt 1,492.6 920.6
Total Short-term Debt 2,242.6 1,638.6
Long-term Debt Due Within One Year 1,904.2 1,753.7
Risk Management Liabilities 57.3 61.6
Customer Deposits 372.5 357.0
Accrued Taxes 774.1 1,115.5
Accrued Interest 299.8 234.5
Regulatory Liability for Over-Recovered Fuel Costs 66.9 11.9
Other Current Liabilities 1,128.9 1,033.2
TOTAL CURRENT LIABILITIES 8,426.2 8,271.3
Noncurrent Liabilities    
Long-term Debt 20,869.8 19,419.6
Long-term Risk Management Liabilities 287.2 322.0
Deferred Income Taxes 7,110.4 6,813.9
Regulatory Liabilities and Deferred Investment Tax Credits 8,643.5 8,422.3
Asset Retirement Obligations 1,975.1 1,925.5
Employee Benefits and Pension Obligations 350.7 398.1
Deferred Credits and Other Noncurrent Liabilities 807.2 830.9
TOTAL NONCURRENT LIABILITIES 40,043.9 38,132.3
TOTAL LIABILITIES 48,470.1 46,403.6
Rate Matters
Commitments and Contingencies
Redeemable Noncontrolling Interest 70.0 0.0
Contingently Reedemable Performance Share Awards 30.5 11.9
Total Mezzanine Equity 100.5 11.9
Equity    
Common Stock 3,336.5 3,329.4
Paid-in Capital 6,472.6 6,398.7
Retained Earnings 9,293.7 8,626.7
Accumulated Other Comprehensive Income (Loss) (86.0) (67.8)
TOTAL COMMON SHAREHOLDER'S EQUITY 19,016.8 18,287.0
Noncontrolling Interests 30.0 26.6
TOTAL EQUITY 19,046.8 18,313.6
TOTAL LIABILITIES AND EQUITY 67,617.4 64,729.1
AEP Texas Inc. [Member]    
Current Assets    
Cash and Cash Equivalents 0.1 2.0
Restricted Cash 124.2 155.2
Advances to Affiliates 8.0 111.9
Accounts Receivable:    
Customers 132.9 105.3
Affiliated Companies 14.3 12.3
Accrued Unbilled Revenues 73.7 75.8
Miscellaneous 0.5 1.3
Allowance for Uncollectible Accounts (0.9) (0.7)
Total Accounts Receivable 220.5 194.0
Fuel 6.9 3.6
Materials and Supplies 51.1 52.0
Risk Management Assets 0.5 0.5
Accrued Tax Benefits 14.6 41.0
Prepayments and Other Current Assets 12.0 3.6
TOTAL CURRENT ASSETS 437.9 563.8
Property, Plant and Equipment    
Generation 352.1 350.7
Transmission 3,302.3 3,053.6
Distribution 3,968.4 3,718.6
Other Property, Plant and Equipment 554.0 461.0
Construction Work in Progress 1,108.8 835.7
Total Property, Plant and Equipment 9,285.6 8,419.6
Accumulated Depreciation and Amortization 1,643.9 1,594.5
TOTAL PROPERTY, PLANT AND EQUIPMENT - NET 7,641.7 6,825.1
Other Noncurrent Assets    
Regulatory Assets 396.4 378.7
Securitized Assets 717.9 891.2
Deferred Charges and Other Noncurrent Assets 97.8 114.8
TOTAL OTHER NONCURRENT ASSETS 1,212.1 1,384.7
TOTAL ASSETS 9,291.7 8,773.6
Current Liabilities    
Advances from Affiliates 77.8 0.0
Accounts Payable 208.8 379.4
Affiliated Companies 31.7 30.2
Short-term Debt:    
Long-term Debt Due Within One Year 500.5 266.1
Accrued Taxes 90.8 77.2
Accrued Interest 54.3 42.2
Oklaunion Purchase Power Agreement 22.8 0.0
Other Current Liabilities 99.5 76.4
TOTAL CURRENT LIABILITIES 1,086.2 871.5
Noncurrent Liabilities    
Long-term Debt 3,413.9 3,383.2
Deferred Income Taxes 902.3 913.1
Regulatory Liabilities and Deferred Investment Tax Credits 1,346.4 1,320.5
Oklaunion Purchase Power Agreement 28.7 52.0
Deferred Credits and Other Noncurrent Liabilities 93.2 63.4
TOTAL NONCURRENT LIABILITIES 5,784.5 5,732.2
TOTAL LIABILITIES 6,870.7 6,603.7
Rate Matters
Commitments and Contingencies
Equity    
Paid-in Capital 1,157.9 1,057.9
Retained Earnings 1,277.5 1,124.6
Accumulated Other Comprehensive Income (Loss) (14.4) (12.6)
TOTAL EQUITY 2,421.0 2,169.9
TOTAL LIABILITIES AND EQUITY 9,291.7 8,773.6
AEP Transmission Co [Member]    
Current Assets    
Cash and Cash Equivalents 0.0 0.0
Advances to Affiliates 278.0 146.3
Accounts Receivable:    
Customers 11.9 15.0
Affiliated Companies 73.0 93.2
Miscellaneous 1.1 1.3
Total Accounts Receivable 86.0 109.5
Materials and Supplies 16.4 13.6
Accrued Tax Benefits 29.8 49.4
Prepayments and Other Current Assets 3.5 7.6
TOTAL CURRENT ASSETS 413.7 326.4
Property, Plant and Equipment    
Transmission 5,833.5 5,319.7
Other Property, Plant and Equipment 155.2 126.8
Construction Work in Progress 1,772.9 1,324.0
Total Property, Plant and Equipment [2] 7,761.6 6,770.5
Accumulated Depreciation and Amortization [2] 234.6 152.6
TOTAL PROPERTY, PLANT AND EQUIPMENT - NET [2] 7,527.0 6,617.9
Other Noncurrent Assets    
Regulatory Assets 15.3 11.7
Deferred Property Taxes 38.1 125.0
Deferred Charges and Other Noncurrent Assets 4.3 1.1
TOTAL OTHER NONCURRENT ASSETS 57.7 137.8
TOTAL ASSETS [2] 7,998.4 7,082.1
Current Liabilities    
Advances from Affiliates 1.1 15.7
Accounts Payable 237.4 484.5
Affiliated Companies 79.0 66.1
Short-term Debt:    
Long-term Debt Due Within One Year 50.0 50.0
Accrued Taxes 138.7 231.5
Accrued Interest 35.9 15.0
Other Current Liabilities 4.3 4.1
TOTAL CURRENT LIABILITIES 546.4 866.9
Noncurrent Liabilities    
Long-term Debt 2,822.6 2,500.4
Deferred Income Taxes 684.4 600.4
Regulatory Liabilities and Deferred Investment Tax Credits 509.6 493.8
Deferred Credits and Other Noncurrent Liabilities 19.3 30.7
TOTAL NONCURRENT LIABILITIES 4,035.9 3,625.3
TOTAL LIABILITIES 4,582.3 4,492.2
Rate Matters
Commitments and Contingencies
Equity    
Paid-in Captial 2,398.6 1,816.6
Retained Earnings 1,017.5 773.3
TOTAL MEMBER'S EQUITY 3,416.1 2,589.9
TOTAL LIABILITIES AND EQUITY 7,998.4 7,082.1
Appalachian Power Co [Member]    
Current Assets    
Cash and Cash Equivalents 2.2 2.9
Restricted Cash 9.9 16.3
Advances to Affiliates 23.1 23.5
Accounts Receivable:    
Customers 155.7 123.1
Affiliated Companies 70.6 69.3
Accrued Unbilled Revenues 52.6 74.1
Miscellaneous 0.9 1.1
Allowance for Uncollectible Accounts (4.0) (3.7)
Total Accounts Receivable 275.8 263.9
Fuel 37.7 89.3
Materials and Supplies 98.4 99.5
Risk Management Assets 68.4 24.9
Regulatory Asset for Under-Recovered Fuel Costs 79.9 88.8
Margin Deposits 12.5 14.4
Prepayments and Other Current Assets 23.0 12.7
TOTAL CURRENT ASSETS 630.9 636.2
Property, Plant and Equipment    
Generation 6,490.0 6,446.9
Transmission 3,141.2 3,019.9
Distribution 3,897.2 3,763.8
Other Property, Plant and Equipment 461.4 427.9
Construction Work in Progress 602.1 483.0
Total Property, Plant and Equipment 14,591.9 14,141.5
Accumulated Depreciation and Amortization 4,086.2 3,896.4
TOTAL PROPERTY, PLANT AND EQUIPMENT - NET 10,505.7 10,245.1
Other Noncurrent Assets    
Regulatory Assets 475.3 573.9
Securitized Assets 264.5 282.3
Long-term Risk Management Assets 1.4 1.1
Deferred Charges and Other Noncurrent Assets 180.1 190.0
TOTAL OTHER NONCURRENT ASSETS 921.3 1,047.3
TOTAL ASSETS 12,057.9 11,928.6
Current Liabilities    
Advances from Affiliates 98.5 186.0
Accounts Payable 219.1 264.9
Affiliated Companies 73.6 92.7
Short-term Debt:    
Long-term Debt Due Within One Year 430.7 249.2
Risk Management Liabilities 0.9 1.3
Customer Deposits 88.0 86.1
Accrued Taxes 81.5 94.5
Accrued Interest 72.6 40.5
Other Current Liabilities 151.6 109.0
TOTAL CURRENT LIABILITIES 1,216.5 1,124.2
Noncurrent Liabilities    
Long-term Debt 3,631.0 3,730.9
Long-term Risk Management Liabilities 0.7 0.2
Deferred Income Taxes 1,581.5 1,565.7
Regulatory Liabilities and Deferred Investment Tax Credits 1,423.8 1,454.9
Asset Retirement Obligations 103.2 100.2
Employee Benefits and Pension Obligations 65.7 73.3
Deferred Credits and Other Noncurrent Liabilities 63.6 74.7
TOTAL NONCURRENT LIABILITIES 6,869.5 6,999.9
TOTAL LIABILITIES 8,086.0 8,124.1
Rate Matters
Commitments and Contingencies
Equity    
Common Stock 260.4 260.4
Paid-in Capital 1,828.7 1,828.7
Retained Earnings 1,884.2 1,714.1
Accumulated Other Comprehensive Income (Loss) (1.4) 1.3
TOTAL EQUITY 3,971.9 3,804.5
TOTAL LIABILITIES AND EQUITY 12,057.9 11,928.6
Indiana Michigan Power Co [Member]    
Current Assets    
Cash and Cash Equivalents 1.6 1.3
Advances to Affiliates 72.5 12.4
Accounts Receivable:    
Customers 70.5 56.4
Affiliated Companies 51.7 50.0
Accrued Unbilled Revenues 16.1 7.3
Miscellaneous 1.9 2.0
Allowance for Uncollectible Accounts (0.2) (0.1)
Total Accounts Receivable 140.0 115.6
Fuel 28.7 31.4
Materials and Supplies 165.7 160.6
Risk Management Assets 10.9 7.6
Accrued Tax Benefits 35.4 58.4
Regulatory Asset for Under-Recovered Fuel Costs 0.1 15.0
Accrued Reimbursement of Spent Nuclear Fuel Costs 7.9 10.8
Prepayments and Other Current Assets 20.9 20.9
TOTAL CURRENT ASSETS 483.7 434.0
Property, Plant and Equipment    
Generation 4,579.9 4,445.9
Transmission 1,543.3 1,504.0
Distribution 2,183.9 2,069.3
Other Property, Plant and Equipment 584.7 595.2
Construction Work in Progress 458.6 460.2
Total Property, Plant and Equipment 9,350.4 9,074.6
Accumulated Depreciation and Amortization 3,113.9 3,024.2
TOTAL PROPERTY, PLANT AND EQUIPMENT - NET 6,236.5 6,050.4
Other Noncurrent Assets    
Regulatory Assets 545.3 579.4
Spent Nuclear Fuel and Decommissioning Trusts 2,666.0 2,527.6
Long-term Risk Management Assets 0.9 0.7
Deferred Charges and Other Noncurrent Assets 175.7 179.9
TOTAL OTHER NONCURRENT ASSETS 3,387.9 3,287.6
TOTAL ASSETS 10,108.1 9,772.0
Current Liabilities    
Advances from Affiliates 0.0 211.6
Accounts Payable 142.6 154.5
Affiliated Companies 65.6 98.3
Short-term Debt:    
Long-term Debt Due Within One Year 172.7 474.7
Risk Management Liabilities 6.4 3.5
Customer Deposits 37.0 37.7
Accrued Taxes 44.7 81.3
Accrued Interest 22.2 37.5
Other Current Liabilities 129.8 112.2
TOTAL CURRENT LIABILITIES 621.0 1,211.3
Noncurrent Liabilities    
Long-term Debt 2,889.7 2,270.4
Long-term Risk Management Liabilities 0.4 0.1
Deferred Income Taxes 1,010.0 953.8
Regulatory Liabilities and Deferred Investment Tax Credits 1,791.9 1,708.7
Asset Retirement Obligations 1,365.1 1,321.6
Deferred Credits and Other Noncurrent Liabilities 87.5 88.5
TOTAL NONCURRENT LIABILITIES 7,144.6 6,343.1
TOTAL LIABILITIES 7,765.6 7,554.4
Rate Matters
Commitments and Contingencies
Equity    
Common Stock 56.6 56.6
Paid-in Capital 980.9 980.9
Retained Earnings 1,318.6 1,192.2
Accumulated Other Comprehensive Income (Loss) (13.6) (12.1)
TOTAL EQUITY 2,342.5 2,217.6
TOTAL LIABILITIES AND EQUITY 10,108.1 9,772.0
Ohio Power Co [Member]    
Current Assets    
Cash and Cash Equivalents 3.5 3.1
Restricted Cash 15.2 26.6
Accounts Receivable:    
Customers 116.9 67.8
Affiliated Companies 72.4 70.2
Accrued Unbilled Revenues 32.7 29.7
Miscellaneous 0.9 1.9
Allowance for Uncollectible Accounts (1.4) (0.6)
Total Accounts Receivable 221.5 169.0
Materials and Supplies 38.5 41.9
Renewable Energy Credits 23.0 25.0
Risk Management Assets 0.6 0.6
Regulatory Asset for Under-Recovered Fuel Costs 34.1 115.9
Prepayments and Other Current Assets 16.7 15.8
TOTAL CURRENT ASSETS 353.1 397.9
Property, Plant and Equipment    
Transmission 2,484.5 2,419.2
Distribution 4,825.6 4,626.4
Other Property, Plant and Equipment 547.5 495.9
Construction Work in Progress 475.7 410.1
Total Property, Plant and Equipment 8,333.3 7,951.6
Accumulated Depreciation and Amortization 2,230.6 2,184.8
TOTAL PROPERTY, PLANT AND EQUIPMENT - NET 6,102.7 5,766.8
Other Noncurrent Assets    
Regulatory Assets 389.1 652.8
Securitized Assets 19.0 37.7
Long-term Risk Management Assets 0.1 0.0
Deferred Charges and Other Noncurrent Assets 254.6 406.5
TOTAL OTHER NONCURRENT ASSETS 662.8 1,097.0
TOTAL ASSETS 7,118.6 7,261.7
Current Liabilities    
Advances from Affiliates 242.9 87.8
Accounts Payable 169.2 205.8
Affiliated Companies 95.3 118.2
Short-term Debt:    
Long-term Debt Due Within One Year 47.8 397.0
Risk Management Liabilities 5.4 6.4
Customer Deposits 77.5 69.2
Accrued Taxes 293.8 512.5
Other Current Liabilities 205.9 196.9
TOTAL CURRENT LIABILITIES 1,137.8 1,593.8
Noncurrent Liabilities    
Long-term Debt 1,668.5 1,322.3
Long-term Risk Management Liabilities 89.8 126.0
Deferred Income Taxes 742.8 762.9
Regulatory Liabilities and Deferred Investment Tax Credits 1,197.7 1,100.2
Deferred Credits and Other Noncurrent Liabilities 72.7 46.2
TOTAL NONCURRENT LIABILITIES 3,771.5 3,357.6
TOTAL LIABILITIES 4,909.3 4,951.4
Rate Matters
Commitments and Contingencies
Equity    
Common Stock 321.2 321.2
Paid-in Capital 838.8 838.8
Retained Earnings 1,048.0 1,148.4
Accumulated Other Comprehensive Income (Loss) 1.3 1.9
TOTAL EQUITY 2,209.3 2,310.3
TOTAL LIABILITIES AND EQUITY 7,118.6 7,261.7
Public Service Co Of Oklahoma [Member]    
Current Assets    
Cash and Cash Equivalents 1.9 1.6
Accounts Receivable:    
Customers 28.8 32.5
Affiliated Companies 39.8 32.9
Miscellaneous 4.4 4.1
Allowance for Uncollectible Accounts (0.2) (0.1)
Total Accounts Receivable 72.8 69.4
Fuel 12.6 12.5
Materials and Supplies 43.4 42.0
Risk Management Assets 18.5 6.4
Accrued Tax Benefits 12.5 28.1
Regulatory Asset for Under-Recovered Fuel Costs 0.0 36.7
Prepayments and Other Current Assets 8.1 8.6
TOTAL CURRENT ASSETS 169.8 205.3
Property, Plant and Equipment    
Generation 1,576.3 1,577.2
Transmission 881.5 858.8
Distribution 2,543.1 2,445.1
Other Property, Plant and Equipment 308.3 287.4
Construction Work in Progress 85.7 111.3
Total Property, Plant and Equipment 5,394.9 5,279.8
Accumulated Depreciation and Amortization 1,461.2 1,393.6
TOTAL PROPERTY, PLANT AND EQUIPMENT - NET 3,933.7 3,886.2
Other Noncurrent Assets    
Regulatory Assets 352.1 368.1
Employee Benefits and Pension Assets 41.3 40.0
Deferred Charges and Other Noncurrent Assets 16.6 8.7
TOTAL OTHER NONCURRENT ASSETS 410.0 416.8
TOTAL ASSETS 4,513.5 4,508.3
Current Liabilities    
Advances from Affiliates 22.0 149.6
Accounts Payable 113.0 102.4
Affiliated Companies 42.2 48.0
Short-term Debt:    
Long-term Debt Due Within One Year 0.5 0.5
Risk Management Liabilities 0.6 0.0
Customer Deposits 56.1 54.1
Accrued Taxes 40.5 22.6
Accrued Interest 18.9 14.1
Regulatory Liability for Over-Recovered Fuel Costs 36.0 0.0
Other Current Liabilities 56.5 44.7
TOTAL CURRENT LIABILITIES 386.3 436.0
Noncurrent Liabilities    
Long-term Debt 1,286.4 1,286.0
Deferred Income Taxes 636.6 642.0
Regulatory Liabilities and Deferred Investment Tax Credits 850.3 853.5
Asset Retirement Obligations 54.8 53.0
Deferred Credits and Other Noncurrent Liabilities 31.7 22.5
TOTAL NONCURRENT LIABILITIES 2,859.8 2,857.0
TOTAL LIABILITIES 3,246.1 3,293.0
Rate Matters
Commitments and Contingencies
Equity    
Common Stock 157.2 157.2
Paid-in Capital 364.0 364.0
Retained Earnings 743.8 691.5
Accumulated Other Comprehensive Income (Loss) 2.4 2.6
TOTAL EQUITY 1,267.4 1,215.3
TOTAL LIABILITIES AND EQUITY 4,513.5 4,508.3
Southwestern Electric Power Co [Member]    
Current Assets    
Cash and Cash Equivalents 2.5 1.6
Advances to Affiliates 518.6 2.0
Accounts Receivable:    
Customers 29.1 70.9
Affiliated Companies 32.8 30.2
Miscellaneous 20.9 25.8
Allowance for Uncollectible Accounts (0.9) (1.3)
Total Accounts Receivable 81.9 125.6
Fuel 117.5 123.6
Materials and Supplies 69.0 67.9
Risk Management Assets 6.5 6.4
Regulatory Asset for Under-Recovered Fuel Costs 14.5 14.1
Prepayments and Other Current Assets 32.0 39.2
TOTAL CURRENT ASSETS 842.5 380.4
Property, Plant and Equipment    
Generation 4,655.6 4,624.9
Transmission 1,812.0 1,679.8
Distribution 2,146.4 2,095.8
Other Property, Plant and Equipment 744.4 684.1
Construction Work in Progress 234.5 233.2
Total Property, Plant and Equipment 9,592.9 9,317.8
Accumulated Depreciation and Amortization 2,798.9 2,685.8
TOTAL PROPERTY, PLANT AND EQUIPMENT - NET 6,794.0 6,632.0
Other Noncurrent Assets    
Regulatory Assets 217.8 220.6
Deferred Charges and Other Noncurrent Assets 133.1 109.9
TOTAL OTHER NONCURRENT ASSETS 350.9 330.5
TOTAL ASSETS 7,987.4 7,342.9
Current Liabilities    
Advances from Affiliates 0.0 118.7
Accounts Payable 117.6 160.4
Affiliated Companies 41.3 63.7
Short-term Debt:    
Other Short-term Debt 19.4 22.0
Long-term Debt Due Within One Year 457.2 3.7
Risk Management Liabilities 0.2 0.2
Customer Deposits 62.7 62.1
Accrued Taxes 75.2 39.0
Accrued Interest 27.5 38.9
Obligations Under Capital Leases 10.8 11.2
Other Current Liabilities 101.6 78.7
TOTAL CURRENT LIABILITIES 913.5 598.6
Noncurrent Liabilities    
Long-term Debt 2,615.5 2,438.2
Long-term Risk Management Liabilities 2.6 0.0
Deferred Income Taxes 932.9 917.7
Regulatory Liabilities and Deferred Investment Tax Credits 896.7 896.4
Asset Retirement Obligations 179.3 160.3
Employee Benefits and Pension Obligations 19.3 19.5
Obligations Under Capital Leases 52.8 57.8
Deferred Credits and Other Noncurrent Liabilities 60.5 19.9
TOTAL NONCURRENT LIABILITIES 4,759.6 4,509.8
TOTAL LIABILITIES 5,673.1 5,108.4
Rate Matters
Commitments and Contingencies
Equity    
Common Stock 135.7 135.7
Paid-in Capital 676.6 676.6
Retained Earnings 1,503.8 1,426.6
Accumulated Other Comprehensive Income (Loss) (2.3) (4.0)
TOTAL COMMON SHAREHOLDER'S EQUITY 2,313.8 2,234.9
Noncontrolling Interests 0.5 (0.4)
TOTAL EQUITY 2,314.3 2,234.5
TOTAL LIABILITIES AND EQUITY $ 7,987.4 $ 7,342.9
[1] Amount of securitized debt for receivables as accounted for under the “Transfers and Servicing” accounting guidance.
[2] The amounts presented reflect the revisions made to AEPTCo’s previously issued financial statements. For additional details on revisions made to AEPTCo’s financial statements, see Note 1- Significant Accounting Matters.