Effective Tax Rate and Unrecognized Tax Benefits	3 Months Ended
Effective Tax Rate and Unrecognized Tax Benefits	Mar. 31, 2015
Income Tax Disclosure [Abstract]
EFFECTIVE TAX RATE AND UNRECOGNIZED TAX BENEFITS	EFFECTIVE TAX RATE AND UNRECOGNIZED TAX BENEFITS Effective Tax Rate See Note 5 to the financial statements of each registrant in Item 8 of the Form 10-K for additional tax information. Southern Company Southern Company's effective tax rate is typically lower than the statutory rate due to its employee stock plans' dividend deduction and non-taxable AFUDC equity. Southern Company's effective tax rate was 34.3% for the three months ended March 31, 2015 compared to 32.3% for the corresponding period in 2014. The effective tax rate increase was due to higher net income and beneficial changes that impacted 2014 state income taxes. Mississippi Power Mississippi Power's effective tax rate was 10.0% for the three months ended March 31, 2015 compared to (43.0)% for the corresponding period in 2014. The increase was primarily due to higher net income, partially offset by a decrease in non-taxable AFUDC equity related to the construction of the Kemper IGCC. Southern Power Southern Power's effective tax rate was 25.8% for the three months ended March 31, 2015 compared to 8.5% for the corresponding period in 2014. The increase was primarily due to beneficial changes that impacted 2014 state income taxes, which was partially offset by increased federal income tax benefits related to ITCs in the current year. Unrecognized Tax Benefits Southern Company reduced tax payments for 2014, and included in its 2013 consolidated federal income tax return deductions for R&E expenditures related to the Kemper IGCC. The Kemper IGCC is based on first-of-a-kind technology, and Mississippi Power and Southern Company believe that a significant portion of the plant costs qualify as deductible R&E under Internal Revenue Code Section 174. The IRS is currently reviewing the underlying support for the deduction, but has not completed its audit of these expenditures. Due to the uncertainty related to this tax position, Mississippi Power and Southern Company had related unrecognized tax benefits of approximately $211 million and associated interest of $3 million at March 31, 2015. The ultimate outcome of this matter cannot be determined at this time.

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References+ Details