XML 73 R31.htm IDEA: XBRL DOCUMENT v3.19.2
Comprehensive Income (Tables)
 6 Months Ended
Jun. 30, 2019
Changes in Accumulated Other Comprehensive Income (Loss) by Component
AEP
 
 
Cash Flow Hedges
 
Pension
 
 
Three Months Ended June 30, 2019
 
Commodity
 
Interest Rate
 
and OPEB
 
Total
 
 
(in millions)
Balance in AOCI as of March 31, 2019
 
$
(52.1
)
 
$
(12.4
)
 
$
(86.2
)
 
$
(150.7
)
Change in Fair Value Recognized in AOCI
 
(91.9
)
 
(3.7
)
(b)
—

 
(95.6
)
Amount of (Gain) Loss Reclassified from AOCI
 
 
 
 
 
 
 
 
Purchased Electricity for Resale (a)
 
21.2

 
—

 
—

 
21.2

Interest Expense (a)
 
—

 
0.3

 
—

 
0.3

Amortization of Prior Service Cost (Credit)
 
—

 
—

 
(4.7
)
 
(4.7
)
Amortization of Actuarial (Gains) Losses
 
—

 
—

 
3.0

 
3.0

Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
21.2

 
0.3

 
(1.7
)
 
19.8

Income Tax (Expense) Benefit
 
4.4

 
0.1

 
(0.3
)
 
4.2

Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
16.8

 
0.2

 
(1.4
)
 
15.6

Net Current Period Other Comprehensive Income (Loss)
 
(75.1
)
 
(3.5
)
 
(1.4
)
 
(80.0
)
Balance in AOCI as of June 30, 2019
 
$
(127.2
)
 
$
(15.9
)
 
$
(87.6
)
 
$
(230.7
)
 
 
Cash Flow Hedges
 
Pension
 
 
Three Months Ended June 30, 2018
 
Commodity
 
Interest Rate
 
and OPEB
 
Total
 
 
(in millions)
Balance in AOCI as of March 31, 2018
 
$
(32.0
)
 
$
(15.5
)
 
$
(47.9
)
 
$
(95.4
)
Change in Fair Value Recognized in AOCI
 
5.4

 
—

 
—

 
5.4

Amount of (Gain) Loss Reclassified from AOCI
 
 
 
 
 
 
 
 
Purchased Electricity for Resale (a)
 
(4.7
)
 
—

 
—

 
(4.7
)
Interest Expense (a)
 
—

 
0.2

 
—

 
0.2

Amortization of Prior Service Cost (Credit)
 
—

 
—

 
(4.7
)
 
(4.7
)
Amortization of Actuarial (Gains) Losses
 
—

 
—

 
3.2

 
3.2

Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
(4.7
)
 
0.2

 
(1.5
)
 
(6.0
)
Income Tax (Expense) Benefit
 
(0.9
)
 
—

 
(0.3
)
 
(1.2
)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
(3.8
)
 
0.2

 
(1.2
)
 
(4.8
)
Net Current Period Other Comprehensive Income (Loss)
 
1.6

 
0.2

 
(1.2
)
 
0.6

Balance in AOCI as of June 30, 2018
 
$
(30.4
)
 
$
(15.3
)
 
$
(49.1
)
 
$
(94.8
)
AEP
 
 
Cash Flow Hedges
 
Pension
 
 
Six Months Ended June 30, 2019
 
Commodity
 
Interest Rate
 
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
 
(130.7
)
 
(3.7
)
(b)
—

 
(134.4
)
Amount of (Gain) Loss Reclassified from AOCI
 
 
 
 
 
 
 
 
Purchased Electricity for Resale (a)
 
33.5

 
—

 
—

 
33.5

Interest Expense (a)
 
—

 
0.5

 
—

 
0.5

Amortization of Prior Service Cost (Credit)
 
—

 
—

 
(9.5
)
 
(9.5
)
Amortization of Actuarial (Gains) Losses
 
—

 
—

 
6.0

 
6.0

Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
33.5

 
0.5

 
(3.5
)
 
30.5

Income Tax (Expense) Benefit
 
7.0

 
0.1

 
(0.7
)
 
6.4

Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
26.5

 
0.4

 
(2.8
)
 
24.1

Net Current Period Other Comprehensive Income (Loss)
 
(104.2
)
 
(3.3
)
 
(2.8
)
 
(110.3
)
Balance in AOCI as of June 30, 2019
 
$
(127.2
)
 
$
(15.9
)
 
$
(87.6
)
 
$
(230.7
)

 
 
Cash Flow Hedges
 
Securities
 
 
 
 
 
 
 
 
Interest
 
Available
 
Pension
 
 
Six Months Ended June 30, 2018
 
Commodity
 
Rate
 
for Sale
 
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
 
18.2

 
—

 
—

 
—

 
18.2

Amount of (Gain) Loss Reclassified from AOCI
 
 
 
 
 
 
 
 
 
 
Purchased Electricity for Resale (a)
 
(17.8
)
 
—

 
—

 
—

 
(17.8
)
Interest Expense (a)
 
—

 
0.5

 
—

 
—

 
0.5

Amortization of Prior Service Cost (Credit)
 
—

 
—

 
—

 
(9.7
)
 
(9.7
)
Amortization of Actuarial (Gains) Losses
 
—

 
—

 
—

 
6.4

 
6.4

Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
(17.8
)
 
0.5

 
—

 
(3.3
)
 
(20.6
)
Income Tax (Expense) Benefit
 
(3.7
)
 
0.1

 
—

 
(0.7
)
 
(4.3
)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
(14.1
)
 
0.4

 
—

 
(2.6
)
 
(16.3
)
Net Current Period Other Comprehensive Income (Loss)
 
4.1

 
0.4

 
—

 
(2.6
)
 
1.9

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 June 30, 2018
 
$
(30.4
)
 
$
(15.3
)
 
$
—

 
$
(49.1
)
 
$
(94.8
)
AEP Texas
 
 
Cash Flow Hedge –
 
Pension
 
 
Three Months Ended June 30, 2019
 
Interest Rate
 
and OPEB
 
Total
 
(in millions)
Balance in AOCI as of March 31, 2019
 
$
(4.1
)
 
$
(10.7
)
 
$
(14.8
)
Change in Fair Value Recognized in AOCI
 
—

 
—

 
—

Amount of (Gain) Loss Reclassified from AOCI
 
 
 
 
 
 
Interest Expense (a)
 
0.2

 
—

 
0.2

Amortization of Actuarial (Gains) Losses
 
—

 
0.1

 
0.1

Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
0.2

 
0.1

 
0.3

Income Tax (Expense) Benefit
 
—

 
—

 
—

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

Balance in AOCI as of June 30, 2019
 
$
(3.9
)
 
$
(10.6
)
 
$
(14.5
)
 
 
Cash Flow Hedge –
 
Pension
 
 
Three Months Ended June 30, 2018
 
Interest Rate
 
and OPEB
 
Total
 
(in millions)
Balance in AOCI as of March 31, 2018
 
$
(5.2
)
 
$
(9.8
)
 
$
(15.0
)
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)
 
—

 
(0.1
)
 
(0.1
)
Amortization of Actuarial (Gains) Losses
 
—

 
0.1

 
0.1

Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
0.3

 
—

 
0.3

Income Tax (Expense) Benefit
 
—

 
—

 
—

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 June 30, 2018
 
$
(4.9
)
 
$
(9.8
)
 
$
(14.7
)
 
 
Cash Flow Hedge –
 
Pension
 
 
Six Months Ended June 30, 2019
 
Interest Rate
 
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)
 
0.6

 
—

 
0.6

Amortization of Actuarial (Gains) Losses
 
—

 
0.1

 
0.1

Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
0.6

 
0.1

 
0.7

Income Tax (Expense) Benefit
 
0.1

 
—

 
0.1

Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
0.5

 
0.1

 
0.6

Net Current Period Other Comprehensive Income (Loss)
 
0.5

 
0.1

 
0.6

Balance in AOCI as of June 30, 2019
 
$
(3.9
)
 
$
(10.6
)
 
$
(14.5
)

 
 
Cash Flow Hedge –
 
Pension
 
 
Six Months Ended June 30, 2018
 
Interest Rate
 
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)
 
0.6

 
—

 
0.6

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) Benefit
 
0.6

 
0.1

 
0.7

Income Tax (Expense) Benefit
 
0.1

 
—

 
0.1

Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
0.5

 
0.1

 
0.6

Net Current Period Other Comprehensive Income (Loss)
 
0.5

 
0.1

 
0.6

ASU 2018-02 Adoption
 
(0.9
)
 
(1.8
)
 
(2.7
)
Balance in AOCI as of June 30, 2018
 
$
(4.9
)
 
$
(9.8
)
 
$
(14.7
)
APCo
 
 
Cash Flow Hedge –
 
Pension
 
 
Three Months Ended June 30, 2019
 
Interest Rate
 
and OPEB
 
Total
 
(in millions)
Balance in AOCI as of March 31, 2019
 
$
1.6

 
$
(7.4
)
 
$
(5.8
)
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)
 
—

 
(1.3
)
 
(1.3
)
Amortization of Actuarial (Gains) Losses
 
—

 
0.5

 
0.5

Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
(0.2
)
 
(0.8
)
 
(1.0
)
Income Tax (Expense) Benefit
 
—

 
(0.1
)
 
(0.1
)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
(0.2
)
 
(0.7
)
 
(0.9
)
Net Current Period Other Comprehensive Income (Loss)
 
(0.2
)
 
(0.7
)
 
(0.9
)
Balance in AOCI as of June 30, 2019
 
$
1.4

 
$
(8.1
)
 
$
(6.7
)
 
 
Cash Flow Hedge –
 
Pension
 
 
Three Months Ended June 30, 2018
 
Interest Rate
 
and OPEB
 
Total
 
(in millions)
Balance in AOCI as of March 31, 2018
 
$
2.5

 
$
(1.9
)
 
$
0.6

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)
 
—

 
(1.3
)
 
(1.3
)
Amortization of Actuarial (Gains) Losses
 
—

 
0.3

 
0.3

Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
(0.2
)
 
(1.0
)
 
(1.2
)
Income Tax (Expense) Benefit
 
—

 
(0.2
)
 
(0.2
)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
(0.2
)
 
(0.8
)
 
(1.0
)
Net Current Period Other Comprehensive Income (Loss)
 
(0.2
)
 
(0.8
)
 
(1.0
)
Balance in AOCI as of June 30, 2018
 
$
2.3

 
$
(2.7
)
 
$
(0.4
)
 
 
Cash Flow Hedge –
 
Pension
 
 
Six Months Ended June 30, 2019
 
Interest Rate
 
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)
 
(0.5
)
 
—

 
(0.5
)
Amortization of Prior Service Cost (Credit)
 
—

 
(2.6
)
 
(2.6
)
Amortization of Actuarial (Gains) Losses
 
—

 
1.0

 
1.0

Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
(0.5
)
 
(1.6
)
 
(2.1
)
Income Tax (Expense) Benefit
 
(0.1
)
 
(0.3
)
 
(0.4
)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
(0.4
)
 
(1.3
)
 
(1.7
)
Net Current Period Other Comprehensive Income (Loss)
 
(0.4
)
 
(1.3
)
 
(1.7
)
Balance in AOCI as of June 30, 2019
 
$
1.4

 
$
(8.1
)
 
$
(6.7
)
 
 
Cash Flow Hedges
 
Pension
 
 
Six Months Ended June 30, 2018
 
Commodity
 
Interest Rate
 
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)
 
—

 
(0.5
)
 
—

 
(0.5
)
Amortization of Prior Service Cost (Credit)
 
—

 
—

 
(2.6
)
 
(2.6
)
Amortization of Actuarial (Gains) Losses
 
—

 
—

 
0.6

 
0.6

Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
0.9

 
(0.5
)
 
(2.0
)
 
(1.6
)
Income Tax (Expense) Benefit
 
0.2

 
(0.1
)
 
(0.4
)
 
(0.3
)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
0.7

 
(0.4
)
 
(1.6
)
 
(1.3
)
Net Current Period Other Comprehensive Income (Loss)
 
—

 
(0.4
)
 
(1.6
)
 
(2.0
)
ASU 2018-02 Adoption
 
—

 
0.5

 
(0.2
)
 
0.3

Balance in AOCI as of June 30, 2018
 
$
—

 
$
2.3

 
$
(2.7
)
 
$
(0.4
)

I&M
 
 
Cash Flow Hedge –
 
Pension
 
 
Three Months Ended June 30, 2019
 
Interest Rate
 
and OPEB
 
Total
 
(in millions)
Balance in AOCI as of March 31, 2019
 
$
(11.1
)
 
$
(2.3
)
 
$
(13.4
)
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)
 
—

 
(0.2
)
 
(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 June 30, 2019
 
$
(10.7
)
 
$
(2.4
)
 
$
(13.1
)
 
 
Cash Flow Hedge –
 
Pension
 
 
Three Months Ended June 30, 2018
 
Interest Rate
 
and OPEB
 
Total
 
(in millions)
Balance in AOCI as of March 31, 2018
 
$
(12.7
)
 
$
(1.7
)
 
$
(14.4
)
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)
 
—

 
(0.2
)
 
(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 June 30, 2018
 
$
(12.2
)
 
$
(1.7
)
 
$
(13.9
)
 
 
Cash Flow Hedge –
 
Pension
 
 
Six Months Ended June 30, 2019
 
Interest Rate
 
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)
 
1.0

 
—

 
1.0

Amortization of Prior Service Cost (Credit)
 
—

 
(0.4
)
 
(0.4
)
Amortization of Actuarial (Gains) Losses
 
—

 
0.3

 
0.3

Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
1.0

 
(0.1
)
 
0.9

Income Tax (Expense) Benefit
 
0.2

 
—

 
0.2

Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
0.8

 
(0.1
)
 
0.7

Net Current Period Other Comprehensive Income (Loss)
 
0.8

 
(0.1
)
 
0.7

Balance in AOCI as of June 30, 2019
 
$
(10.7
)
 
$
(2.4
)
 
$
(13.1
)
 
 
Cash Flow Hedge –
 
Pension
 
 
Six Months Ended June 30, 2018
 
Interest Rate
 
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)
 
1.1

 
—

 
1.1

Amortization of Prior Service Cost (Credit)
 
—

 
(0.4
)
 
(0.4
)
Amortization of Actuarial (Gains) Losses
 
—

 
0.4

 
0.4

Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
1.1

 
—

 
1.1

Income Tax (Expense) Benefit
 
0.2

 
—

 
0.2

Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
0.9

 
—

 
0.9

Net Current Period Other Comprehensive Income (Loss)
 
0.9

 
—

 
0.9

ASU 2018-02 Adoption
 
(2.4
)
 
(0.3
)
 
(2.7
)
Balance in AOCI as of June 30, 2018
 
$
(12.2
)
 
$
(1.7
)
 
$
(13.9
)

OPCo
 
 
Cash Flow Hedge –
Three Months Ended June 30, 2019
 
Interest Rate
 
(in millions)
Balance in AOCI as of March 31, 2019
 
$
0.7

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) Benefit
 
(0.5
)
Income Tax (Expense) Benefit
 
(0.1
)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
(0.4
)
Net Current Period Other Comprehensive Income (Loss)
 
(0.4
)
Balance in AOCI as of June 30, 2019
 
$
0.3

 
 
Cash Flow Hedge –
Three Months Ended June 30, 2018
 
Interest Rate
 
(in millions)
Balance in AOCI as of March 31, 2018
 
$
2.0

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 June 30, 2018
 
$
1.7

 
 
Cash Flow Hedge –
Six Months Ended June 30, 2019
 
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)
 
(0.9
)
Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
(0.9
)
Income Tax (Expense) Benefit
 
(0.2
)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
(0.7
)
Net Current Period Other Comprehensive Income (Loss)
 
(0.7
)
Balance in AOCI as of June 30, 2019
 
$
0.3

 
 
Cash Flow Hedge –
Six Months Ended June 30, 2018
 
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)
 
(0.8
)
Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
(0.8
)
Income Tax (Expense) Benefit
 
(0.2
)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
(0.6
)
Net Current Period Other Comprehensive Income (Loss)
 
(0.6
)
ASU 2018-02 Adoption
 
0.4

Balance in AOCI as of June 30, 2018
 
$
1.7


PSO
 
 
Cash Flow Hedge –
Three Months Ended June 30, 2019
 
Interest Rate
 
(in millions)
Balance in AOCI as of March 31, 2019
 
$
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
)
Balance in AOCI as of June 30, 2019
 
$
1.6

 
 
Cash Flow Hedge –
Three Months Ended June 30, 2018
 
Interest Rate
 
(in millions)
Balance in AOCI as of March 31, 2018
 
$
2.9

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
)
Balance in AOCI as of June 30, 2018
 
$
2.6

 
 
Cash Flow Hedge –
Six Months Ended June 30, 2019
 
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)
 
(0.7
)
Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
(0.7
)
Income Tax (Expense) Benefit
 
(0.2
)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
(0.5
)
Net Current Period Other Comprehensive Income (Loss)
 
(0.5
)
Balance in AOCI as of June 30, 2019
 
$
1.6

 
 
Cash Flow Hedge –
Six Months Ended June 30, 2018
 
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)
 
(0.7
)
Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
(0.7
)
Income Tax (Expense) Benefit
 
(0.2
)
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
(0.5
)
Net Current Period Other Comprehensive Income (Loss)
 
(0.5
)
ASU 2018-02 Adoption
 
0.5

Balance in AOCI as of June 30, 2018
 
$
2.6


SWEPCo
 
 
Cash Flow Hedge –
 
Pension
 
 
Three Months Ended June 30, 2019
 
Interest Rate
 
and OPEB
 
Total
 
(in millions)
Balance in AOCI as of March 31, 2019
 
$
(2.9
)
 
$
(2.4
)
 
$
(5.3
)
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 June 30, 2019
 
$
(2.5
)
 
$
(2.7
)
 
$
(5.2
)
 
 
Cash Flow Hedge –
 
Pension
 
 
Three Months Ended June 30, 2018
 
Interest Rate
 
and OPEB
 
Total
 
(in millions)
Balance in AOCI as of March 31, 2018
 
$
(6.9
)
 
$
2.1

 
$
(4.8
)
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
)
Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
0.6

 
(0.5
)
 
0.1

Income Tax (Expense) Benefit
 
0.1

 
(0.1
)
 
—

Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
0.5

 
(0.4
)
 
0.1

Net Current Period Other Comprehensive Income (Loss)
 
0.5

 
(0.4
)
 
0.1

Balance in AOCI as of June 30, 2018
 
$
(6.4
)
 
$
1.7

 
$
(4.7
)
 
 
Cash Flow Hedge –
 
Pension
 
 
Six Months Ended June 30, 2019
 
Interest Rate
 
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)
 
1.0

 
—

 
1.0

Amortization of Prior Service Cost (Credit)
 
—

 
(1.0
)
 
(1.0
)
Amortization of Actuarial (Gains) Losses
 
—

 
0.2

 
0.2

Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
1.0

 
(0.8
)
 
0.2

Income Tax (Expense) Benefit
 
0.2

 
(0.2
)
 
—

Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
0.8

 
(0.6
)
 
0.2

Net Current Period Other Comprehensive Income (Loss)
 
0.8

 
(0.6
)
 
0.2

Balance in AOCI as of June 30, 2019
 
$
(2.5
)
 
$
(2.7
)
 
$
(5.2
)
 
 
Cash Flow Hedge –
 
Pension
 
 
Six Months Ended June 30, 2018
 
Interest Rate
 
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)
 
1.1

 
—

 
1.1

Amortization of Prior Service Cost (Credit)
 
—

 
(1.0
)
 
(1.0
)
Amortization of Actuarial (Gains) Losses
 
—

 
0.1

 
0.1

Reclassifications from AOCI, before Income Tax (Expense) Benefit
 
1.1

 
(0.9
)
 
0.2

Income Tax (Expense) Benefit
 
0.2

 
(0.2
)
 
—

Reclassifications from AOCI, Net of Income Tax (Expense) Benefit
 
0.9

 
(0.7
)
 
0.2

Net Current Period Other Comprehensive Income (Loss)
 
0.9

 
(0.7
)
 
0.2

ASU 2018-02 Adoption
 
(1.3
)
 
0.4

 
(0.9
)
Balance in AOCI as of June 30, 2018
 
$
(6.4
)
 
$
1.7

 
$
(4.7
)


(a)
Amounts reclassified to the referenced line item on the statements of income.
(b)
The change in fair value includes $4 million related to AEP's investment in joint venture wind farms acquired as part of the purchase of Sempra Renewables LLC. See “Sempra Renewables LLC” section of Note 14 for additional information.