AEP


	Cash Flow Hedges					Pension
Three Months Ended March 31, 2022	Commodity		Interest Rate			and OPEB		Total
	(in millions)
Balance in AOCI as of December 31, 2021	$	163.7	$	(21.3)		$	42.4	$	184.8
Change in Fair Value Recognized in AOCI	278.2		6.8		(a)	—		285.0
Amount of (Gain) Loss Reclassified from AOCI
Generation & Marketing Revenues (b)	(0.1)		—			—		(0.1)
Purchased Electricity for Resale (b)	(47.9)		—			—		(47.9)
Interest Expense (b)	—		1.1			—		1.1
Amortization of Prior Service Cost (Credit)	—		—			(4.9)		(4.9)
Amortization of Actuarial (Gains) Losses	—		—			2.1		2.1
Reclassifications from AOCI, before Income Tax (Expense) Benefit	(48.0)		1.1			(2.8)		(49.7)
Income Tax (Expense) Benefit	(10.1)		0.2			(0.6)		(10.5)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit	(37.9)		0.9			(2.2)		(39.2)
Net Current Period Other Comprehensive Income (Loss)	240.3		7.7			(2.2)		245.8
Balance in AOCI as of March 31, 2022	$	404.0	$	(13.6)		$	40.2	$	430.6


	Cash Flow Hedges					Pension
Three Months Ended March 31, 2021	Commodity		Interest Rate			and OPEB		Total
	(in millions)
Balance in AOCI as of December 31, 2020	$	(60.6)	$	(47.5)		$	23.0	$	(85.1)
Change in Fair Value Recognized in AOCI	177.3		13.1		(a)	—		190.4
Amount of (Gain) Loss Reclassified from AOCI
Generation & Marketing Revenues (b)	0.8		—			—		0.8
Purchased Electricity for Resale (b)	(172.0)		—			—		(172.0)
Interest Expense (b)	—		1.5			—		1.5
Amortization of Prior Service Cost (Credit)	—		—			(4.8)		(4.8)
Amortization of Actuarial (Gains) Losses	—		—			2.3		2.3
Reclassifications from AOCI, before Income Tax (Expense) Benefit	(171.2)		1.5			(2.5)		(172.2)
Income Tax (Expense) Benefit	(36.0)		0.4			(0.5)		(36.1)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit	(135.2)		1.1			(2.0)		(136.1)
Net Current Period Other Comprehensive Income (Loss)	42.1		14.2			(2.0)		54.3
Balance in AOCI as of March 31, 2021	$	(18.5)	$	(33.3)		$	21.0	$	(30.8)



		Cash Flow Hedge –		Pension
Three Months Ended March 31, 2022		Interest Rate		and OPEB		Total
	(in millions)
Balance in AOCI as of December 31, 2021		$	(1.3)	$	(5.2)	$	(6.5)
Change in Fair Value Recognized in AOCI		—		—		—
Amount of (Gain) Loss Reclassified from AOCI


Interest Expense (b)		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, 2022		$	(1.0)	$	(5.2)	$	(6.2)



		Cash Flow Hedge –		Pension
Three Months Ended March 31, 2021		Interest Rate		and OPEB		Total
	(in millions)
Balance in AOCI as of December 31, 2020		$	(2.3)	$	(6.6)	$	(8.9)
Change in Fair Value Recognized in AOCI		0.1		—		0.1
Amount of (Gain) Loss Reclassified from AOCI


Interest Expense (b)		0.3		—		0.3


Reclassifications from AOCI, before Income Tax (Expense) Benefit		0.3		—		0.3
Income Tax (Expense) Benefit		0.1		—		0.1
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit		0.2		—		0.2
Net Current Period Other Comprehensive Income (Loss)		0.3		—		0.3
Balance in AOCI as of March 31, 2021		$	(2.0)	$	(6.6)	$	(8.6)


APCo
		Cash Flow Hedge –		Pension
Three Months Ended March 31, 2022		Interest Rate		and OPEB		Total
	(in millions)
Balance in AOCI as of December 31, 2021		$	7.5	$	16.9	$	24.4
Change in Fair Value Recognized in AOCI		—		—		—
Amount of (Gain) Loss Reclassified from AOCI


Interest Expense (b)		(0.3)		—		(0.3)
Amortization of Prior Service Cost (Credit)		—		(1.4)		(1.4)

Reclassifications from AOCI, before Income Tax (Expense) Benefit		(0.3)		(1.4)		(1.7)
Income Tax (Expense) Benefit		(0.1)		(0.3)		(0.4)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit		(0.2)		(1.1)		(1.3)
Net Current Period Other Comprehensive Income (Loss)		(0.2)		(1.1)		(1.3)
Balance in AOCI as of March 31, 2022		$	7.3	$	15.8	$	23.1



		Cash Flow Hedge –		Pension
Three Months Ended March 31, 2021		Interest Rate		and OPEB		Total
	(in millions)
Balance in AOCI as of December 31, 2020		$	(0.8)	$	8.0	$	7.2
Change in Fair Value Recognized in AOCI		9.3		—		9.3
Amount of (Gain) Loss Reclassified from AOCI


Interest Expense (b)		(0.4)		—		(0.4)
Amortization of Prior Service Cost (Credit)		—		(1.4)		(1.4)

Reclassifications from AOCI, before Income Tax (Expense) Benefit		(0.4)		(1.4)		(1.8)
Income Tax (Expense) Benefit		(0.1)		(0.3)		(0.4)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit		(0.3)		(1.1)		(1.4)
Net Current Period Other Comprehensive Income (Loss)		9.0		(1.1)		7.9
Balance in AOCI as of March 31, 2021		$	8.2	$	6.9	$	15.1


I&M
		Cash Flow Hedge –		Pension
Three Months Ended March 31, 2022		Interest Rate		and OPEB		Total
	(in millions)
Balance in AOCI as of December 31, 2021		$	(6.7)	$	5.4	$	(1.3)
Change in Fair Value Recognized in AOCI		—		—		—
Amount of (Gain) Loss Reclassified from AOCI


Interest Expense (b)		0.5		—		0.5
Amortization of Prior Service Cost (Credit)		—		(0.2)		(0.2)
Amortization of Actuarial (Gains) Losses		—		0.1		0.1
Reclassifications from AOCI, before Income Tax (Expense) Benefit		0.5		(0.1)		0.4
Income Tax (Expense) Benefit		0.1		—		0.1
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit		0.4		(0.1)		0.3
Net Current Period Other Comprehensive Income (Loss)		0.4		(0.1)		0.3
Balance in AOCI as of March 31, 2022		$	(6.3)	$	5.3	$	(1.0)



		Cash Flow Hedge –		Pension
Three Months Ended March 31, 2021		Interest Rate		and OPEB		Total
	(in millions)
Balance in AOCI as of December 31, 2020		$	(8.3)	$	1.3	$	(7.0)
Change in Fair Value Recognized in AOCI		—		—		—
Amount of (Gain) Loss Reclassified from AOCI


Interest Expense (b)		0.6		—		0.6
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		0.6		—		0.6
Income Tax (Expense) Benefit		0.1		—		0.1
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit		0.5		—		0.5
Net Current Period Other Comprehensive Income (Loss)		0.5		—		0.5
Balance in AOCI as of March 31, 2021		$	(7.8)	$	1.3	$	(6.5)

PSO

Cash Flow Hedge –

Three Months Ended March 31, 2022

Interest Rate

(in millions)

Balance in AOCI as of December 31, 2021

—

Change in Fair Value Recognized in AOCI

—

Amount of (Gain) Loss Reclassified from AOCI

Interest Expense (b)

—

Reclassifications from AOCI, before Income Tax (Expense) Benefit

—

Income Tax (Expense) Benefit

—

Reclassifications from AOCI, Net of Income Tax (Expense) Benefit

—

Net Current Period Other Comprehensive Income (Loss)

—

Balance in AOCI as of March 31, 2022

—



		Cash Flow Hedge –
Three Months Ended March 31, 2021		Interest Rate
	(in millions)
Balance in AOCI as of December 31, 2020		$	0.1
Change in Fair Value Recognized in AOCI		—
Amount of (Gain) Loss Reclassified from AOCI


Interest Expense (b)		(0.1)


Reclassifications from AOCI, before Income Tax (Expense) Benefit		(0.1)
Income Tax (Expense) Benefit		—
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit		(0.1)
Net Current Period Other Comprehensive Income (Loss)		(0.1)
Balance in AOCI as of March 31, 2021		$	—


SWEPCo

		Cash Flow Hedge –		Pension
Three Months Ended March 31, 2022		Interest Rate		and OPEB		Total
	(in millions)
Balance in AOCI as of December 31, 2021		$	1.2	$	5.5	$	6.7
Change in Fair Value Recognized in AOCI		—		—		—
Amount of (Gain) Loss Reclassified from AOCI


Interest Expense (b)		0.1		—		0.1
Amortization of Prior Service Cost (Credit)		—		(0.5)		(0.5)

Reclassifications from AOCI, before Income Tax (Expense) Benefit		0.1		(0.5)		(0.4)
Income Tax (Expense) Benefit		—		(0.1)		(0.1)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit		0.1		(0.4)		(0.3)
Net Current Period Other Comprehensive Income (Loss)		0.1		(0.4)		(0.3)
Balance in AOCI as of March 31, 2022		$	1.3	$	5.1	$	6.4



		Cash Flow Hedge –		Pension
Three Months Ended March 31, 2021		Interest Rate		and OPEB		Total
	(in millions)
Balance in AOCI as of December 31, 2020		$	(0.3)	$	2.2	$	1.9
Change in Fair Value Recognized in AOCI		—		—		—
Amount of (Gain) Loss Reclassified from AOCI


Interest Expense (b)		0.5		—		0.5
Amortization of Prior Service Cost (Credit)		—		(0.5)		(0.5)

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, 2021		$	0.1	$	1.8	$	1.9

(a)The change in fair value includes $4 million and $4 million related to AEP's investment in joint venture wind farms acquired as part of the purchase of Sempra Renewables LLC for the three months ended March 31, 2022 and 2021, respectively.