Comprehensive Income (Tables)

3 Months Ended

Mar. 31, 2019

Changes in Accumulated Other Comprehensive Income (Loss) by Component

AEP

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2019

	Cash Flow Hedges
	Commodity			Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2018	$	(23.0	)	$	(12.6	)	$	(84.8	)	$	(120.4	)
Change in Fair Value Recognized in AOCI	(38.8		)	—			—			(38.8		)
Amount of (Gain) Loss Reclassified from AOCI
Purchased Electricity for Resale (a)	12.3			—			—			12.3
Interest Expense (a)	—			0.2			—			0.2
Amortization of Prior Service Cost (Credit)	—			—			(4.8		)	(4.8		)
Amortization of Actuarial (Gains) Losses	—			—			3.0			3.0
Reclassifications from AOCI, before Income Tax (Expense) Benefit	12.3			0.2			(1.8		)	10.7
Income Tax (Expense) Benefit	2.6			—			(0.4		)	2.2
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit	9.7			0.2			(1.4		)	8.5
Net Current Period Other Comprehensive Income (Loss)	(29.1		)	0.2			(1.4		)	(30.3		)
Balance in AOCI as of March 31, 2019	$	(52.1	)	$	(12.4	)	$	(86.2	)	$	(150.7	)

AEP

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 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	12.8			—			—			—			12.8
Amount of (Gain) Loss Reclassified from AOCI
Purchased Electricity for Resale (a)	(13.1		)	—			—			—			(13.1		)
Interest Expense (a)	—			0.3			—			—			0.3
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) Benefit	(13.1		)	0.3			—			(1.8		)	(14.6		)
Income Tax (Expense) Benefit	(2.8		)	0.1			—			(0.4		)	(3.1		)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit	(10.3		)	0.2			—			(1.4		)	(11.5		)
Net Current Period Other Comprehensive Income (Loss)	2.5			0.2			—			(1.4		)	1.3
ASU 2018-02 Adoption	(6.1		)	(2.7		)	—			(8.2		)	(17.0		)
ASU 2016-01 Adoption	—			—			(11.9		)	—			(11.9		)
Balance in AOCI as of March 31, 2018	$	(32.0	)	$	(15.5	)	$	—		$	(47.9	)	$	(95.4	)

AEP Texas

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2019

		Cash Flow Hedge – Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2018		$	(4.4	)	$	(10.7	)	$	(15.1	)
Change in Fair Value Recognized in AOCI		—			—			—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense (a)		0.4			—			0.4
Reclassifications from AOCI, before Income Tax (Expense) Benefit		0.4			—			0.4
Income Tax (Expense) Benefit		0.1			—			0.1
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit		0.3			—			0.3
Net Current Period Other Comprehensive Income (Loss)		0.3			—			0.3
Balance in AOCI as of March 31, 2019		$	(4.1	)	$	(10.7	)	$	(14.8	)

AEP Texas

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 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)		0.3			—			0.3
Amortization of Actuarial (Gains) Losses		—			0.1			0.1
Reclassifications from AOCI, before Income Tax (Expense) Benefit		0.3			0.1			0.4
Income Tax (Expense) Benefit		0.1			—			0.1
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit		0.2			0.1			0.3
Net Current Period Other Comprehensive Income (Loss)		0.2			0.1			0.3
ASU 2018-02 Adoption		(0.9		)	(1.8		)	(2.7		)
Balance in AOCI as of March 31, 2018		$	(5.2	)	$	(9.8	)	$	(15.0	)

APCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2019

	Cash Flow Hedge – Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2018	$	1.8		$	(6.8	)	$	(5.0	)
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)	—			(1.3		)	(1.3		)
Amortization of Actuarial (Gains) Losses	—			0.5			0.5
Reclassifications from AOCI, before Income Tax (Expense) Benefit	(0.3		)	(0.8		)	(1.1		)
Income Tax (Expense) Benefit	(0.1		)	(0.2		)	(0.3		)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit	(0.2		)	(0.6		)	(0.8		)
Net Current Period Other Comprehensive Income (Loss)	(0.2		)	(0.6		)	(0.8		)
Balance in AOCI as of March 31, 2019	$	1.6		$	(7.4	)	$	(5.8	)

APCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 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)	—			(0.3		)	—			(0.3		)
Amortization of Prior Service Cost (Credit)	—			—			(1.3		)	(1.3		)
Amortization of Actuarial (Gains) Losses	—			—			0.3			0.3
Reclassifications from AOCI, before Income Tax (Expense) Benefit	0.9			(0.3		)	(1.0		)	(0.4		)
Income Tax (Expense) Benefit	0.2			(0.1		)	(0.2		)	(0.1		)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit	0.7			(0.2		)	(0.8		)	(0.3		)
Net Current Period Other Comprehensive Income (Loss)	—			(0.2		)	(0.8		)	(1.0		)
ASU 2018-02 Adoption	—			0.5			(0.2		)	0.3
Balance in AOCI as of March 31, 2018	$	—		$	2.5		$	(1.9	)	$	0.6

I&M

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2019

	Cash Flow Hedge – Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2018	$	(11.5	)	$	(2.3	)	$	(13.8	)
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)	—			(0.2		)	(0.2		)
Amortization of Actuarial (Gains) Losses	—			0.2			0.2
Reclassifications from AOCI, before Income Tax (Expense) Benefit	0.5			—			0.5
Income Tax (Expense) Benefit	0.1			—			0.1
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit	0.4			—			0.4
Net Current Period Other Comprehensive Income (Loss)	0.4			—			0.4
Balance in AOCI as of March 31, 2019	$	(11.1	)	$	(2.3	)	$	(13.4	)

I&M

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 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)	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) Benefit	0.5			—			0.5
Income Tax (Expense) Benefit	0.1			—			0.1
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit	0.4			—			0.4
Net Current Period Other Comprehensive Income (Loss)	0.4			—			0.4
ASU 2018-02 Adoption	(2.4		)	(0.3		)	(2.7		)
Balance in AOCI as of March 31, 2018	$	(12.7	)	$	(1.7	)	$	(14.4	)

OPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2019

	Cash Flow Hedge – Interest Rate
	(in millions)
Balance in AOCI as of December 31, 2018	$	1.0
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) Benefit	(0.4		)
Income Tax (Expense) Benefit	(0.1		)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit	(0.3		)
Net Current Period Other Comprehensive Income (Loss)	(0.3		)
Balance in AOCI as of March 31, 2019	$	0.7

OPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 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)		(0.4		)
Reclassifications from AOCI, before Income Tax (Expense) Benefit		(0.4		)
Income Tax (Expense) Benefit		(0.1		)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit		(0.3		)
Net Current Period Other Comprehensive Income (Loss)		(0.3		)
ASU 2018-02 Adoption		0.4
Balance in AOCI as of March 31, 2018		$	2.0

PSO

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2019

	Cash Flow Hedge – Interest Rate
	(in millions)
Balance in AOCI as of December 31, 2018	$	2.1
Change in Fair Value Recognized in AOCI	—
Amount of (Gain) Loss Reclassified from AOCI
Interest Expense (a)	(0.3		)
Reclassifications from AOCI, before Income Tax (Expense) Benefit	(0.3		)
Income Tax (Expense) Benefit	(0.1		)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit	(0.2		)
Net Current Period Other Comprehensive Income (Loss)	(0.2		)
Balance in AOCI as of March 31, 2019	$	1.9

PSO

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 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)	(0.3		)
Reclassifications from AOCI, before Income Tax (Expense) Benefit	(0.3		)
Income Tax (Expense) Benefit	(0.1		)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit	(0.2		)
Net Current Period Other Comprehensive Income (Loss)	(0.2		)
ASU 2018-02 Adoption	0.5
Balance in AOCI as of March 31, 2018	$	2.9

SWEPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 2019

	Cash Flow Hedge – Interest Rate			Pension and OPEB			Total
	(in millions)
Balance in AOCI as of December 31, 2018	$	(3.3	)	$	(2.1	)	$	(5.4	)
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)	—			(0.5		)	(0.5		)
Amortization of Actuarial (Gains) Losses	—			0.1			0.1
Reclassifications from AOCI, before Income Tax (Expense) Benefit	0.5			(0.4		)	0.1
Income Tax (Expense) Benefit	0.1			(0.1		)	—
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit	0.4			(0.3		)	0.1
Net Current Period Other Comprehensive Income (Loss)	0.4			(0.3		)	0.1
Balance in AOCI as of March 31, 2019	$	(2.9	)	$	(2.4	)	$	(5.3	)

SWEPCo

Changes in Accumulated Other Comprehensive Income (Loss) by Component

For the Three Months Ended March 31, 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	—			—			—
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) Benefit	0.5			(0.4		)	0.1
Income Tax (Expense) Benefit	0.1			(0.1		)	—
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit	0.4			(0.3		)	0.1
Net Current Period Other Comprehensive Income (Loss)	0.4			(0.3		)	0.1
ASU 2018-02 Adoption	(1.3		)	0.4			(0.9		)
Balance in AOCI as of March 31, 2018	$	(6.9	)	$	2.1		$	(4.8	)

(a)

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