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v3.23.3

Income Taxes (Policies) | 9 Months Ended
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Sep. 30, 2023
Amortization of Excess ADIT Not Subject to Normalization Requirements Policy | The Registrants include the amortization of Excess ADIT not subject to normalization requirements in the annual estimated ETR when regulatory proceedings instruct the Registrants to provide the benefits of Tax Reform to customers over multiple interim periods. Certain regulatory proceedings instruct the Registrants to provide the benefits of Tax Reform to customers in a single period (e.g. by applying the Excess ADIT not subject to normalization requirements against an existing regulatory asset balance) and in these circumstances, the Registrants recognize the tax benefit discretely in the period recorded. The annual amount of Excess ADIT approved by the Registrant’s regulatory commissions may not impact the ETR ratably during each interim period due to the variability of pretax book income between interim periods and the application of an annual estimated ETR.

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- Definition Text Block for Unprotected Excess ADIT Amortization Policy. + References No definition available. + Details
Name: | aep_UnprotectedExcessADITAmortizationPolicyPolicyTextBlock
Namespace Prefix: | aep_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration