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Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2012

Fair Value of Financial Instruments [Line Items]

Assets and liabilities measured on recurring basis



FirstEnergy

Recurring Fair Value Measurements	September 30, 2012											December 31, 2011
	Level 1		Level 2			Level 3			Total			Level 1		Level 2			Level 3			Total
Assets	(In millions)
Corporate debt securities	$	—	$	1,012		$	—		1,012			$	—	$	1,544		$	—		$	1,544
Derivative assets - commodity contracts	3		257			—			260			—		264			—			264
Derivative assets - FTRs	—		—			7			7			—		—			1			1
Derivative assets - NUG contracts⁽¹⁾	—		—			18			18			—		—			56			56
Equity securities⁽²⁾	367		—			—			367			259		—			—			259
Foreign government debt securities	—		60			—			60			—		3			—			3
U.S. government debt securities	—		184			—			184			—		148			—			148
U.S. state debt securities	—		314			—			314			—		314			—			314
Other⁽³⁾	124		562			—			686			49		225			—			274
Total assets	494		2,389			25			2,908			308		2,498			57			2,863

Liabilities
Derivative liabilities - commodity contracts	—		(177		)	—			(177		)	—		(247		)	—			(247		)
Derivative liabilities - FTRs	—		—			(11		)	(11		)	—		—			(23		)	(23		)
Derivative liabilities - NUG contracts⁽¹⁾	—		—			(300		)	(300		)	—		—			(349		)	(349		)
Derivative liabilities - LCAPP contracts⁽¹⁾	—		—			(142		)	(142		)	—		—			—			—
Total liabilities	—		(177		)	(453		)	(630		)	—		(247		)	(372		)	(619		)

Net assets (liabilities)⁽⁴⁾	$	494	$	2,212		$	(428	)	$	2,278		$	308	$	2,251		$	(315	)	$	2,244


⁽¹⁾	NUG and LCAPP contracts are generally subject to regulatory accounting treatment and do not impact earnings.


⁽²⁾	NDT funds hold equity portfolios whose performance is benchmarked against the Alerian MLP Index.


⁽³⁾	Primarily consists of short-term cash investments.


⁽⁴⁾	Excludes $43 million and $(52) million as of September 30, 2012 and December 31, 2011, respectively, of receivables, payables, taxes and accrued income associated with financial instruments reflected within the fair value table.

Reconciliation of changes in the fair value roll forward of level 3 measurements of NUG contracts

The following table provides a reconciliation of changes in the fair value of NUG and LCAPP contracts and FTRs that are classified as Level 3 in the fair value hierarchy for the periods ended September 30, 2012 and December 31, 2011:



	NUG Contracts⁽¹⁾									LCAPP Contracts⁽¹⁾								FTRs
	Derivative Assets			Derivative Liabilities			Net			Derivative Assets		Derivative Liabilities			Net			Derivative Assets			Derivative Liabilities			Net
	(in millions)
January 1, 2011 Balance	$	122		$	(466	)	$	(344	)	$	—	$	—		$	—		$	—		$	—		$	—
Realized gain (loss)	—			—			—			—		—			—			—			—			—
Unrealized gain (loss)	(58		)	(144		)	(202		)	—		—			—			2			(27		)	(25		)
Purchases	—			—			—			—		—			—			13			(4		)	9
Issuances	—			—			—			—		—			—			—			—			—
Sales	—			—			—			—		—			—			—			—			—
Settlements	(7		)	261			254			—		—			—			(14		)	20			6
Transfers in (out) of Level 3	—			—			—			—		—			—			—			(12		)	(12		)
December 31, 2011 Balance	$	57		$	(349	)	$	(292	)	$	—	$	—		$	—		$	1		$	(23	)	$	(22	)
Realized gain (loss)	—			—			—			—		—			—			—			—			—
Unrealized gain (loss)	(39		)	(144		)	(183		)	—		3			3			1			(4		)	(3		)
Purchases	—			—			—			—		(145		)	(145		)	12			(10		)	2
Issues	—			—			—			—		—			—			—			—			—
Sales	—			—			—			—		—			—			—			—			—
Settlements	—			193			193			—		—			—			(7		)	26			19
Transfers in (out) of Level 3	—			—			—			—		—			—			—			—			—
September 30, 2012 Balance	$	18		$	(300	)	$	(282	)	$	—	$	(142	)	$	(142	)	$	7		$	(11	)	$	(4	)


⁽¹⁾	Changes in the fair value of NUG and LCAPP contracts are generally subject to regulatory accounting treatment and do not impact earnings.

Quantitative information for level 3 valuation

The following table provides quantitative information for FTRs, NUG contracts and LCAPP contracts that are classified as Level 3 in the fair value hierarchy for the period ended September 30, 2012:

Fair Value as of September 30, 2012 (In millions)

Valuation

Technique

Significant Input

Range

Weighted Average

Units

FTRs

)

Model

RTO auction clearing prices

($3.80) to $6.40

0.50

Dollars/MWH

NUG Contracts

(282

)

Model

Generation

Electricity regional prices

700 to 6,748,000

$43.40 to $57.30

3,211,000

$51.90

MWH

Dollars/MWH

LCAPP Contracts

(142

)

Model

Regional capacity prices

$158.60 to $197.30

$174.50

Dollars/MW-Day

Amortized cost basis, unrealized gains and losses and fair values of investments in available-for-sale securities

The following table summarizes the amortized cost basis, unrealized gains and losses and fair values of investments held in NDT, nuclear fuel disposal and NUG trusts as of September 30, 2012 and December 31, 2011:



	September 30, 2012⁽¹⁾								December 31, 2011⁽²⁾
	Cost Basis		Unrealized Gains		Unrealized Losses		Fair Value		Cost Basis		Unrealized Gains		Unrealized Losses		Fair Value
	(In millions)
Debt securities
FirstEnergy	$	1,529	$	37	$	—	$	1,566	$	1,980	$	25	$	—	$	2,005
FES	500		8		—		508		1,012		13		—		1,025
OE	137		—		—		137		134		—		—		134
JCP&L	364		13		—		377		356		7		—		363

Equity securities
FirstEnergy	$	320	$	46	$	—	$	366	$	222	$	36	$	—	$	258
FES	295		38		—		333		104		20		—		124
JCP&L	—		—		—		—		27		3		—		30


⁽¹⁾	Excludes short-term cash investments: FE Consolidated - $596 million; FES - $443 million; OE - $3 million; JCP&L - $51 million.


⁽²⁾	Excludes short-term cash investments: FE Consolidated - $164 million; FES - $74 million; OE - $2 million; JCP&L - $19 million.

Proceeds from the sale of investments in available-for-sale securities, realized gains and losses on those sales, and interest and dividend income

Proceeds from the sale of investments in available-for-sale securities, realized gains and losses on those sales and interest and dividend income for the three months and nine months ended September 30, 2012 and 2011 were as follows:



Three Months Ended

September 30, 2012	Sale Proceeds		Realized Gains		Realized Losses			Interest and Dividend Income
	(In millions)
FirstEnergy	$	1,751	$	81	$	(32	)	$	18
FES	1,059		60		(23		)	10
OE	—		—		—			1
JCP&L	211		6		(2		)	4
September 30, 2011	Sale Proceeds		Realized Gains		Realized Losses			Interest and Dividend Income
	(In millions)
FirstEnergy	$	1,974	$	98	$	(38	)	$	20
FES	1,100		52		(19		)	9
OE	134		7		(1		)	1
JCP&L	234		11		(4		)	5



Nine Months Ended

September 30, 2012	Sale Proceeds		Realized Gains		Realized Losses			Interest and Dividend Income
	(In millions)
FirstEnergy	$	2,133	$	118	$	(67	)	$	51
FES	1,167		85		(48		)	27
OE	57		—		—			2
JCP&L	376		8		(4		)	11
September 30, 2011	Sale Proceeds		Realized Gains		Realized Losses			Interest and Dividend Income
	(In millions)
FirstEnergy	$	3,678	$	220	$	(83	)	$	72
FES	1,613		74		(42		)	41
OE	154		7		(1		)	3
JCP&L	610		37		(10		)	13

Amortized cost basis, unrealized gains and losses, and approximate fair values of investments in held-to-maturity securities

The following table provides the amortized cost basis, unrealized gains and approximate fair values of investments in held-to-maturity securities as of September 30, 2012 and December 31, 2011:



	September 30, 2012						December 31, 2011
	Cost Basis		Unrealized Gains		Fair Value		Cost Basis		Unrealized Gains		Fair Value
	(In millions)
Debt Securities
FirstEnergy	$	210	$	58	$	268	$	402	$	50	$	452
OE	148		33		181		163		21		184

Fair value and related carrying amounts of long-term debt and other long-term obligations

The following table provides the approximate fair value and related carrying amounts of long-term debt and other long-term obligations, excluding capital lease obligations and net unamortized premiums and discounts, as of September 30, 2012 and December 31, 2011:



	September 30, 2012				December 31, 2011
	Carrying Value		Fair Value		Carrying Value		Fair Value
	(In millions)
FirstEnergy	$	16,942	$	19,677	$	17,165	$	19,320
FES	4,133		4,494		3,675		3,931
OE	1,157		1,500		1,157		1,434
JCP&L	1,753		2,092		1,777		2,080

FES

Fair Value of Financial Instruments [Line Items]

Assets and liabilities measured on recurring basis



FES

Recurring Fair Value Measurements	September 30, 2012											December 31, 2011
	Level 1		Level 2			Level 3			Total			Level 1		Level 2			Level 3			Total
Assets	(In millions)
Corporate debt securities	$	—	$	437		$	—		$	437		$	—	$	1,010		$	—		$	1,010
Derivative assets - commodity contracts	3		252			—			255			—		248			—			248
Derivative assets - FTRs	—		—			5			5			—		—			1			1
Equity securities⁽¹⁾	334		—			—			334			124		—			—			124
Foreign government debt securities	—		50			—			50			—		3			—			3
U.S. government debt securities	—		21			—			21			—		7			—			7
U.S. state debt securities	—		—			—			—			—		5			—			5
Other⁽²⁾	—		396			—			396			—		132			—			132
Total assets	337		1,156			5			1,498			124		1,405			1			1,530

Liabilities
Derivative liabilities - commodity contracts	—		(177		)	—			(177		)	—		(234		)	—			(234		)
Derivative liabilities - FTRs	—		—			(7		)	(7		)	—		—			(7		)	(7		)
Total liabilities	—		(177		)	(7		)	(184		)	—		(234		)	(7		)	(241		)

Net assets (liabilities)⁽³⁾	$	337	$	979		$	(2	)	$	1,314		$	124	$	1,171		$	(6	)	$	1,289


⁽¹⁾	NDT funds hold equity portfolios whose performance is benchmarked against the Alerian MLP Index.


⁽²⁾	Primarily consists of short-term cash investments.


⁽³⁾	Excludes $47 million and $(58) million as of September 30, 2012 and December 31, 2011, respectively, of receivables, payables, taxes and accrued income associated with the financial instruments reflected within the fair value table.

Reconciliation of changes in the fair value roll forward of level 3 measurements of NUG contracts

The following table provides a reconciliation of changes in the fair value of FTRs held by FES and classified as Level 3 in the fair value hierarchy for the periods ended September 30, 2012 and December 31, 2011:



	Derivative Asset FTRs			Derivative Liability FTRs			Net FTRs
	(In millions)
January 1, 2011 Balance	$	—		$	—		$	—
Realized gain (loss)	—			—			—
Unrealized gain (loss)	4			(8		)	(4		)
Purchases	2			(1		)	1
Issuances	—			—			—
Sales	—			—			—
Settlements	(5		)	2			(3		)
Transfers in (out) of Level 3	—			—			—
December 31, 2011 Balance	$	1		$	(7	)	$	(6	)
Realized gain (loss)	—			—			—
Unrealized gain (loss)	1			(2		)	(1		)
Purchases	8			(7		)	1
Issues	—			—			—
Sales	—			—			—
Settlements	(5		)	9			4
Transfers in (out) of Level 3	—			—			—
September 30, 2012 Balance	$	5		$	(7	)	$	(2	)

Quantitative information for level 3 valuation

The following table provides quantitative information for FTRs held by FES that are classified as Level 3 in the fair value hierarchy for the period ended September 30, 2012:

Fair Value as of September 30, 2012 (In millions)

Valuation

Technique

Significant Input

Range

Weighted Average

Units

FTRs

)

Model

RTO auction clearing prices

($3.80) to $6.40

$0.30

Dollars/MWH

Fair Value of Financial Instruments [Line Items]

Assets and liabilities measured on recurring basis



OE

Recurring Fair Value Measurements	September 30, 2012								December 31, 2011
	Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total
Assets	(In millions)
Corporate debt securities	$	—	$	—	$	—	$	—	$	—	$	3	$	—	$	3
U.S. government debt securities	—		138		—		138		—		132		—		132
Other⁽¹⁾	—		3		—		3		—		2		—		2
Total assets⁽²⁾	$	—	$	141	$	—	$	141	$	—	$	137	$	—	$	137


⁽¹⁾	Primarily consists of short-term cash investments.


⁽²⁾	Excludes $1 million and $1 million as of September 30, 2012 and December 31, 2011, respectively, of receivables, payables, taxes and accrued income associated with the financial instruments reflected within the fair value table.

JCP&L

Fair Value of Financial Instruments [Line Items]

Assets and liabilities measured on recurring basis



JCP&L

Recurring Fair Value Measurements	September 30, 2012										December 31, 2011
	Level 1		Level 2		Level 3			Total			Level 1		Level 2		Level 3			Total
Assets	(In millions)
Corporate debt securities	$	—	$	139	$	—		$	139		$	—	$	144	$	—		$	144
Derivative assets - NUG contracts⁽¹⁾	—		—		1			1			—		—		4			4
Equity securities⁽²⁾	—		—		—			—			30		—		—			30
Foreign government debt securities	—		2		—			2			—		—		—			—
U.S. government debt securities	—		8		—			8			—		2		—			2
U.S. state debt securities	—		230		—			230			—		219		—			219
Other⁽³⁾	—		48		—			48			—		15		—			15
Total assets	—		427		1			428			30		380		4			414

Liabilities
Derivative liabilities - NUG contracts⁽¹⁾	—		—		(125		)	(125		)	—		—		(147		)	(147		)
Derivative liabilities - LCAPP contracts⁽¹⁾	—		—		(142		)	(142		)	—		—		—			—
Total liabilities	—		—		(267		)	(267		)	—		—		(147		)	(147		)

Net assets (liabilities)⁽⁴⁾	$	—	$	427	$	(266	)	$	161		$	30	$	380	$	(143	)	$	267


⁽¹⁾	NUG and LCAPP contracts are subject to regulatory accounting treatment and do not impact earnings.


⁽²⁾	NDT funds hold equity portfolios whose performance is benchmarked against the Alerian MLP Index.


⁽³⁾	Primarily consists of short-term cash investments.


⁽⁴⁾	Excludes $1 million and $2 million as of September 30, 2012 and December 31, 2011 of receivables, payables, taxes and accrued income associated with the financial instruments reflected within the fair value table.

Reconciliation of changes in the fair value roll forward of level 3 measurements of NUG contracts

The following table provides a reconciliation of changes in the fair value of NUG and LCAPP contracts held by JCP&L and classified as Level 3 in the fair value hierarchy for the periods ended September 30, 2012 and December 31, 2011:



	NUG Contracts⁽¹⁾									LCAPP Contracts⁽¹⁾
	Derivative Assets			Derivative Liabilities			Net			Derivative Assets		Derivative Liabilities			Net
	(in millions)
January 1, 2011 Balance	$	6		$	(233	)	$	(227	)	$	—	$	—		$	—
Realized gain (loss)	—			—			—			—		—			—
Unrealized gain (loss)	(2		)	(11		)	(13		)	—		—			—
Purchases	—			—			—			—		—			—
Issuances	—			—			—			—		—			—
Sales	—			—			—			—		—			—
Settlements	—			97			97			—		—			—
Transfers in (out) of Level 3	—			—			—			—		—			—
December 31, 2011 Balance	$	4		$	(147	)	$	(143	)	$	—	$	—		$	—
Realized gain (loss)	—			—			—			—		—			—
Unrealized gain (loss)	(3		)	(17		)	(20		)	—		3			3
Purchases	—			—			—			—		(145		)	(145		)
Issues	—			—			—			—		—			—
Sales	—			—			—			—		—			—
Settlements	—			39			39			—		—			—
Transfers in (out) of Level 3	—			—			—			—		—			—
September 30, 2012 Balance	$	1		$	(125	)	$	(124	)	$	—	$	(142	)	$	(142	)


⁽¹⁾	Changes in the fair value of NUG and LCAPP contracts are subject to regulatory accounting treatment and do not impact earnings.

Quantitative information for level 3 valuation

The following table provides quantitative information for NUG and LCAPP contracts held by JCP&L that are classified as Level 3 in the fair value hierarchy for the period ended September 30, 2012:

Fair Value as of September 30, 2012 (In millions)

Valuation

Technique

Significant Input

Range

Weighted Average

Units

NUG Contracts

(124

)

Model

Generation

Electricity regional prices

95,000 to 1,324,000

$45.50 to $59.50

405,000

$54.10

MWH

Dollars/MWH

LCAPP Contracts

(142

)

Model

Regional capacity prices

$158.60 to $197.30

$174.50

Dollars/MW-Day

- Definition

Tabular disclosure of available-for-sale securities which consist of all investments in certain debt and equity securities neither classified as trading or held-to-maturity securities. A debt security represents a creditor relationship with an enterprise. Debt securities include, among other items, US Treasury securities, US government securities, municipal securities, corporate bonds, convertible debt, commercial paper, and all securitized debt instruments. An equity security represents an ownership interest in an enterprise or the right to acquire or dispose of an ownership interest in an enterprise at fixed or determinable prices. Equity securities include, among other things, common stock, certain preferred stock, warrant rights, call options, and put options, but do not include convertible debt.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 320

-Section 50

-Paragraph 2

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Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

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-Subparagraph a, b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 320

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62586-112803

Reference 4: http://www.xbrl.org/2003/role/presentationRef

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

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-Publisher FASB

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-Paragraph 21

-Subparagraph a, b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 50

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-Publisher FASB

-Name Accounting Standards Codification

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-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27198-111563

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 50

-Paragraph 7

-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27337-111563

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27161-111563

+ Details

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income, and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issuances, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

+ References+ Details

- Definition

Tabular disclosure of the fair value measurement of assets and liabilities which includes [financial] instruments measured at fair value that are classified in stockholders' equity. Such assets and liabilities may be measured on a recurring or nonrecurring basis. The disclosures which may be required or desired include: (1) for assets and liabilities measured on a recurring basis, disclosure may include: (a) the fair value measurements at the reporting date; (b) the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets or liabilities (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3); (c) for fair value measurements using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (i) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (ii) purchases, sales, issuances, and settlements (net); (iii) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs); (d) the amount of the total gains or losses for the period in subparagraph (c) (i) above included in earnings (or changes in net assets) that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date and a description of where those unrealized gains or losses are reported in the statement of income (or activities); (e) the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period and (2) for assets and liabilities that are measured at fair value on a nonrecurring basis (for example, impaired assets) disclosure may include, in addition to (a) above: (a) the reasons for the fair value measurements recorded; (b) the same as (b) above; (c) for fair value measurements using significant unobservable inputs (Level 3), a description of the inputs and the information used to develop the inputs; and (d) the valuation technique(s) used to measure fair value and a discussion of changes, if any, in the valuation technique(s) used to measure similar assets and/or liabilities in prior periods. Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset.

+ References

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+ Details

- Definition

Tabular disclosure of all investments in certain debt and equity securities for which the entity has the positive intent and ability to hold until maturity.

+ References

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+ Details