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v3.23.1

Comprehensive Income | 12 Months Ended
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Dec. 31, 2022
Comprehensive Income | COMPREHENSIVE INCOME The disclosures in this note apply to all Registrants except AEPTCo and OPCo. Presentation of Comprehensive Income The following tables provide the components of changes in AOCI and details of reclassifications from AOCI for the years ended December 31, 2022, 2021 and 2020. The amortization of pension and OPEB AOCI components are included in the computation of net periodic pension and OPEB costs. See Note 8 - Benefit Plans for additional information.
AEP |  |  |  |  |  |  |  |  |  |
|  | Cash Flow Hedges |  | Pension and OPEB |  |
For the Year Ended December 31, 2022 |  | Commodity |  | Interest Rate |  | Amortization of Deferred Costs |  | Changes in Funded Status |  | Total
|  | (in millions)
Balance in AOCI as of December 31, 2021 |  | $ | 163.7 |  |  | $ | (21.3) |  |  | $ | 115.6 |  |  | $ | (73.2) |  |  | $ | 184.8 |
Change in Fair Value Recognized in AOCI, Net of Tax |  | 477.3 |  |  | 18.4 |  | (a) | — |  |  | (155.4) |  |  | 340.3 |
Amount of (Gain) Loss Reclassified from AOCI |  |  |  |  |  |  |  |  |  |
Generation & Marketing Revenues (b) |  | 0.1 |  |  | — |  |  | — |  |  | — |  |  | 0.1 |
Purchased Electricity for Resale (b) |  | (528.6) |  |  | — |  |  | — |  |  | — |  |  | (528.6) |
Interest Expense (b) |  | — |  |  | 4.0 |  |  | — |  |  | — |  |  | 4.0 |
Amortization of Prior Service Cost (Credit) |  | — |  |  | — |  |  | (21.8) |  |  | — |  |  | (21.8) |
Amortization of Actuarial (Gains) Losses |  | — |  |  | — |  |  | 8.6 |  |  | — |  |  | 8.6 |
Reclassifications from AOCI, before Income Tax (Expense) Benefit |  | (528.5) |  |  | 4.0 |  |  | (13.2) |  |  | — |  |  | (537.7) |
Income Tax (Expense) Benefit |  | (111.0) |  |  | 0.8 |  |  | (2.8) |  |  | — |  |  | (113.0) |
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit |  | (417.5) |  |  | 3.2 |  |  | (10.4) |  |  | — |  |  | (424.7) |
Reclassifications of KPCo Pension and OPEB Regulatory Assets to AOCI |  | — |  |  | — |  |  | — |  |  | (21.1) |  |  | (21.1) |
Income Tax (Expense) Benefit |  | — |  |  | — |  |  | — |  |  | (4.4) |  |  | (4.4) |
Reclassifications of KPCo Pension and OPEB Regulatory Assets to AOCI, Net of Income Tax (Expense) Benefit |  | — |  |  | — |  |  | — |  |  | (16.7) |  |  | (16.7) |
Net Current Period Other Comprehensive Income (Loss) |  | 59.8 |  |  | 21.6 |  |  | (10.4) |  |  | (172.1) |  |  | (101.1) |
Balance in AOCI as of December 31, 2022 |  | $ | 223.5 |  |  | $ | 0.3 |  |  | $ | 105.2 |  |  | $ | (245.3) |  |  | $ | 83.7 |
AEP |  |  |  |  |  |  |  |  |  |  |  |
|  | Cash Flow Hedges |  |  |  | Pension and OPEB |  |
For the Year Ended December 31, 2021 |  | Commodity |  | Interest Rate |  |  |  | Amortization of Deferred Costs |  | Changes in Funded Status |  | Total
|  | (in millions)
Balance in AOCI as of December 31, 2020 |  | $ | (60.6) |  |  | $ | (47.5) |  |  |  |  | $ | 123.7 |  |  | $ | (100.7) |  |  | $ | (85.1) |
Change in Fair Value Recognized in AOCI, Net of Tax |  | 488.2 |  |  | 21.1 |  | (a) |  |  | — |  |  | 27.5 |  |  | 536.8 |
Amount of (Gain) Loss Reclassified from AOCI |  |  |  |  |  |  |  |  |  |  |  |
Generation & Marketing Revenues (b) |  | 0.7 |  |  | — |  |  |  |  | — |  |  | — |  |  | 0.7 |
Purchased Electricity for Resale (b) |  | (334.8) |  |  | — |  |  |  |  | — |  |  | — |  |  | (334.8) |
Interest Expense (b) |  | — |  |  | 6.5 |  |  |  |  | — |  |  | — |  |  | 6.5 |
Amortization of Prior Service Cost (Credit) |  | — |  |  | — |  |  |  |  | (19.4) |  |  | — |  |  | (19.4) |
Amortization of Actuarial (Gains) Losses |  | — |  |  | — |  |  |  |  | 9.1 |  |  | — |  |  | 9.1 |
Reclassifications from AOCI, before Income Tax (Expense) Benefit |  | (334.1) |  |  | 6.5 |  |  |  |  | (10.3) |  |  | — |  |  | (337.9) |
Income Tax (Expense) Benefit |  | (70.2) |  |  | 1.4 |  |  |  |  | (2.2) |  |  | — |  |  | (71.0) |
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit |  | (263.9) |  |  | 5.1 |  |  |  |  | (8.1) |  |  | — |  |  | (266.9) |
Net Current Period Other Comprehensive Income (Loss) |  | 224.3 |  |  | 26.2 |  |  |  |  | (8.1) |  |  | 27.5 |  |  | 269.9 |
Balance in AOCI as of December 31, 2021 |  | $ | 163.7 |  |  | $ | (21.3) |  |  |  |  | $ | 115.6 |  |  | $ | (73.2) |  |  | $ | 184.8 |
|  | Cash Flow Hedges |  |  |  | Pension and OPEB |  |
For the Year Ended December 31, 2020 |  | Commodity |  | Interest Rate |  |  |  | Amortization of Deferred Costs |  | Changes in Funded Status |  | Total
|  | (in millions)
Balance in AOCI as of December 31, 2019 |  | $ | (103.5) |  |  | $ | (11.5) |  |  |  |  | $ | 130.7 |  |  | $ | (163.4) |  |  | $ | (147.7) |
Change in Fair Value Recognized in AOCI, Net of Tax |  | (89.2) |  |  | (39.9) |  | (a) |  |  | — |  |  | 62.7 |  |  | (66.4) |
Amount of (Gain) Loss Reclassified from AOCI |  |  |  |  |  |  |  |  |  |  |  |
Generation & Marketing Revenues (b) |  | (0.4) |  |  | — |  |  |  |  | — |  |  | — |  |  | (0.4) |
Purchased Electricity for Resale (b) |  | 167.6 |  |  | — |  |  |  |  | — |  |  | — |  |  | 167.6 |
Interest Expense (b) |  | — |  |  | 4.9 |  |  |  |  | — |  |  | — |  |  | 4.9 |
Amortization of Prior Service Cost (Credit) |  | — |  |  | — |  |  |  |  | (19.2) |  |  | — |  |  | (19.2) |
Amortization of Actuarial (Gains) Losses |  | — |  |  | — |  |  |  |  | 10.3 |  |  | — |  |  | 10.3 |
Reclassifications from AOCI, before Income Tax (Expense) Benefit |  | 167.2 |  |  | 4.9 |  |  |  |  | (8.9) |  |  | — |  |  | 163.2 |
Income Tax (Expense) Benefit |  | 35.1 |  |  | 1.0 |  |  |  |  | (1.9) |  |  | — |  |  | 34.2 |
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit |  | 132.1 |  |  | 3.9 |  |  |  |  | (7.0) |  |  | — |  |  | 129.0 |
Net Current Period Other Comprehensive Income (Loss) |  | 42.9 |  |  | (36.0) |  |  |  |  | (7.0) |  |  | 62.7 |  |  | 62.6 |
Balance in AOCI as of December 31, 2020 |  | $ | (60.6) |  |  | $ | (47.5) |  |  |  |  | $ | 123.7 |  |  | $ | (100.7) |  |  | $ | (85.1) |
AEP Texas |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  | Pension and OPEB |  |
|  |  |  |  |  | Amortization |  | Changes in |  |
|  |  |  | Cash Flow Hedge – |  | of Deferred |  | Funded |  |
For the Year Ended December 31, 2022 |  |  |  | Interest Rate |  | Costs |  | Status |  | Total
|  |  | (in millions)
Balance in AOCI as of December 31, 2021 |  |  |  | $ | (1.3) |  |  | $ | 5.3 |  |  | $ | (10.5) |  |  | $ | (6.5) |
Change in Fair Value Recognized in AOCI, Net of Tax |  |  |  | — |  |  | — |  |  | (3.2) |  |  | (3.2) |
Amount of (Gain) Loss Reclassified from AOCI |  |  |  |  |  |  |  |  |  |
Interest Expense (b) |  |  |  | 1.3 |  |  | — |  |  | — |  |  | 1.3 |
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 |  |  |  | 1.3 |  |  | 0.1 |  |  | — |  |  | 1.4 |
Income Tax (Expense) Benefit |  |  |  | 0.3 |  |  | — |  |  | — |  |  | 0.3 |
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit |  |  |  | 1.0 |  |  | 0.1 |  |  | — |  |  | 1.1 |
Net Current Period Other Comprehensive Income (Loss) |  |  |  | 1.0 |  |  | 0.1 |  |  | (3.2) |  |  | (2.1) |
Balance in AOCI as of December 31, 2022 |  |  |  | $ | (0.3) |  |  | $ | 5.4 |  |  | $ | (13.7) |  |  | $ | (8.6) |
|  |  |  |  |  | Pension and OPEB |  |
|  |  |  |  |  | Amortization |  | Changes in |  |
|  |  |  | Cash Flow Hedge – |  | of Deferred |  | Funded |  |
For the Year Ended December 31, 2021 |  |  |  | Interest Rate |  | Costs |  | Status |  | Total
|  |  | (in millions)
Balance in AOCI as of December 31, 2020 |  |  |  | $ | (2.3) |  |  | $ | 5.1 |  |  | $ | (11.7) |  |  | $ | (8.9) |
Change in Fair Value Recognized in AOCI, Net of Tax |  |  |  | 0.1 |  |  | — |  |  | 1.2 |  |  | 1.3 |
Amount of (Gain) Loss Reclassified from AOCI |  |  |  |  |  |  |  |  |  |
Interest Expense (b) |  |  |  | 1.2 |  |  | — |  |  | — |  |  | 1.2 |
Amortization of Prior Service Cost (Credit) |  |  |  | — |  |  | (0.1) |  |  | — |  |  | (0.1) |
Amortization of Actuarial (Gains) Losses |  |  |  | — |  |  | 0.3 |  |  | — |  |  | 0.3 |
Reclassifications from AOCI, before Income Tax (Expense) Benefit |  |  |  | 1.2 |  |  | 0.2 |  |  | — |  |  | 1.4 |
Income Tax (Expense) Benefit |  |  |  | 0.3 |  |  | — |  |  | — |  |  | 0.3 |
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit |  |  |  | 0.9 |  |  | 0.2 |  |  | — |  |  | 1.1 |
Net Current Period Other Comprehensive Income (Loss) |  |  |  | 1.0 |  |  | 0.2 |  |  | 1.2 |  |  | 2.4 |
Balance in AOCI as of December 31, 2021 |  |  |  | $ | (1.3) |  |  | $ | 5.3 |  |  | $ | (10.5) |  |  | $ | (6.5) |
|  |  |  |  |  | Pension and OPEB |  |
|  |  |  |  |  | Amortization |  | Changes in |  |
|  |  |  | Cash Flow Hedge – |  | of Deferred |  | Funded |  |
For the Year Ended December 31, 2020 |  |  |  | Interest Rate |  | Costs |  | Status |  | Total
|  |  | (in millions)
Balance in AOCI as of December 31, 2019 |  |  |  | $ | (3.4) |  |  | $ | 4.9 |  |  | $ | (14.3) |  |  | $ | (12.8) |
Change in Fair Value Recognized in AOCI, Net of Tax |  |  |  | 0.1 |  |  | — |  |  | 2.6 |  |  | 2.7 |
Amount of (Gain) Loss Reclassified from AOCI |  |  |  |  |  |  |  |  |  |
Interest Expense (b) |  |  |  | 1.3 |  |  | — |  |  | — |  |  | 1.3 |
Amortization of Prior Service Cost (Credit) |  |  |  | — |  |  | (0.1) |  |  | — |  |  | (0.1) |
Amortization of Actuarial (Gains) Losses |  |  |  | — |  |  | 0.3 |  |  | — |  |  | 0.3 |
Reclassifications from AOCI, before Income Tax (Expense) Benefit |  |  |  | 1.3 |  |  | 0.2 |  |  | — |  |  | 1.5 |
Income Tax (Expense) Benefit |  |  |  | 0.3 |  |  | — |  |  | — |  |  | 0.3 |
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit |  |  |  | 1.0 |  |  | 0.2 |  |  | — |  |  | 1.2 |
Net Current Period Other Comprehensive Income (Loss) |  |  |  | 1.1 |  |  | 0.2 |  |  | 2.6 |  |  | 3.9 |
Balance in AOCI as of December 31, 2020 |  |  |  | $ | (2.3) |  |  | $ | 5.1 |  |  | $ | (11.7) |  |  | $ | (8.9) |
APCo |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  | Pension and OPEB |  |
|  |  |  |  |  | Amortization |  | Changes in |  |
|  |  |  | Cash Flow Hedge – |  | of Deferred |  | Funded |  |
For the Year Ended December 31, 2022 |  |  |  | Interest Rate |  | Costs |  | Status |  | Total
|  |  | (in millions)
Balance in AOCI as of December 31, 2021 |  |  |  | $ | 7.5 |  |  | $ | 1.2 |  |  | $ | 15.7 |  |  | $ | 24.4 |
Change in Fair Value Recognized in AOCI, Net of Tax |  |  |  | — |  |  | — |  |  | (24.1) |  |  | (24.1) |
Amount of (Gain) Loss Reclassified from AOCI |  |  |  |  |  |  |  |  |  |
Interest Expense (b) |  |  |  | (1.0) |  |  | — |  |  | — |  |  | (1.0) |
Amortization of Prior Service Cost (Credit) |  |  |  | — |  |  | (5.4) |  |  | — |  |  | (5.4) |
Reclassifications from AOCI, before Income Tax (Expense) Benefit |  |  |  | (1.0) |  |  | (5.4) |  |  | — |  |  | (6.4) |
Income Tax (Expense) Benefit |  |  |  | (0.2) |  |  | (1.1) |  |  | — |  |  | (1.3) |
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit |  |  |  | (0.8) |  |  | (4.3) |  |  | — |  |  | (5.1) |
Net Current Period Other Comprehensive Income (Loss) |  |  |  | (0.8) |  |  | (4.3) |  |  | (24.1) |  |  | (29.2) |
Balance in AOCI as of December 31, 2022 |  |  |  | $ | 6.7 |  |  | $ | (3.1) |  |  | $ | (8.4) |  |  | $ | (4.8) |
|  |  |  |  |  | Pension and OPEB |  |
|  |  |  |  |  | Amortization |  | Changes in |  |
|  |  |  | Cash Flow Hedges - |  | of Deferred |  | Funded |  |
For the Year Ended December 31, 2021 |  |  |  | Interest Rate |  | Costs |  | Status |  | Total
|  |  |  | (in millions)
Balance in AOCI as of December 31, 2020 |  |  |  | $ | (0.8) |  |  | $ | 5.4 |  |  | $ | 2.6 |  |  | $ | 7.2 |
Change in Fair Value Recognized in AOCI, Net of Tax |  |  |  | 9.2 |  |  | — |  |  | 13.1 |  |  | 22.3 |
Amount of (Gain) Loss Reclassified from AOCI |  |  |  |  |  |  |  |  |  |
Interest Expense (b) |  |  |  | (1.1) |  |  | — |  |  | — |  |  | (1.1) |
Amortization of Prior Service Cost (Credit) |  |  |  | — |  |  | (5.3) |  |  | — |  |  | (5.3) |
Reclassifications from AOCI, before Income Tax (Expense) Benefit |  |  |  | (1.1) |  |  | (5.3) |  |  | — |  |  | (6.4) |
Income Tax (Expense) Benefit |  |  |  | (0.2) |  |  | (1.1) |  |  | — |  |  | (1.3) |
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit |  |  |  | (0.9) |  |  | (4.2) |  |  | — |  |  | (5.1) |
Net Current Period Other Comprehensive Income (Loss) |  |  |  | 8.3 |  |  | (4.2) |  |  | 13.1 |  |  | 17.2 |
Balance in AOCI as of December 31, 2021 |  |  |  | $ | 7.5 |  |  | $ | 1.2 |  |  | $ | 15.7 |  |  | $ | 24.4 |
|  |  |  |  |  | Pension and OPEB |  |
|  |  |  |  |  | Amortization |  | Changes in |  |
|  |  |  | Cash Flow Hedges - |  | of Deferred |  | Funded |  |
For the Year Ended December 31, 2020 |  |  |  | Interest Rate |  | Costs |  | Status |  | Total
|  |  |  | (in millions)
Balance in AOCI as of December 31, 2019 |  |  |  | $ | 0.9 |  |  | $ | 9.2 |  |  | $ | (5.1) |  |  | $ | 5.0 |
Change in Fair Value Recognized in AOCI, Net of Tax |  |  |  | (0.7) |  |  | — |  |  | 7.7 |  |  | 7.0 |
Amount of (Gain) Loss Reclassified from AOCI |  |  |  |  |  |  |  |  |  |
Interest Expense (b) |  |  |  | (1.3) |  |  | — |  |  | — |  |  | (1.3) |
Amortization of Prior Service Cost (Credit) |  |  |  | — |  |  | (5.3) |  |  | — |  |  | (5.3) |
Amortization of Actuarial (Gains) Losses |  |  |  | — |  |  | 0.5 |  |  | — |  |  | 0.5 |
Reclassifications from AOCI, before Income Tax (Expense) Benefit |  |  |  | (1.3) |  |  | (4.8) |  |  | — |  |  | (6.1) |
Income Tax (Expense) Benefit |  |  |  | (0.3) |  |  | (1.0) |  |  | — |  |  | (1.3) |
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit |  |  |  | (1.0) |  |  | (3.8) |  |  | — |  |  | (4.8) |
Net Current Period Other Comprehensive Income (Loss) |  |  |  | (1.7) |  |  | (3.8) |  |  | 7.7 |  |  | 2.2 |
Balance in AOCI as of December 31, 2020 |  |  |  | $ | (0.8) |  |  | $ | 5.4 |  |  | $ | 2.6 |  |  | $ | 7.2 |
I&M |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  | Pension and OPEB |  |
|  |  |  |  |  | Amortization |  | Changes in |  |
|  |  |  | Cash Flow Hedge – |  | of Deferred |  | Funded |  |
For the Year Ended December 31, 2022 |  |  |  | Interest Rate |  | Costs |  | Status |  | Total
|  |  |  | (in millions)
Balance in AOCI as of December 31, 2021 |  |  |  | $ | (6.7) |  |  | $ | 4.7 |  |  | $ | 0.7 |  |  | $ | (1.3) |
Change in Fair Value Recognized in AOCI, Net of Tax |  |  |  | — |  |  | — |  |  | (0.3) |  |  | (0.3) |
Amount of (Gain) Loss Reclassified from AOCI |  |  |  |  |  |  |  |  |  |
Interest Expense (b) |  |  |  | 2.0 |  |  | — |  |  | — |  |  | 2.0 |
Amortization of Prior Service Cost (Credit) |  |  |  | — |  |  | (0.8) |  |  | — |  |  | (0.8) |
Amortization of Actuarial (Gains) Losses |  |  |  | — |  |  | 0.4 |  |  | — |  |  | 0.4 |
Reclassifications from AOCI, before Income Tax (Expense) Benefit |  |  |  | 2.0 |  |  | (0.4) |  |  | — |  |  | 1.6 |
Income Tax (Expense) Benefit |  |  |  | 0.4 |  |  | (0.1) |  |  | — |  |  | 0.3 |
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit |  |  |  | 1.6 |  |  | (0.3) |  |  | — |  |  | 1.3 |
Net Current Period Other Comprehensive Income (Loss) |  |  |  | 1.6 |  |  | (0.3) |  |  | (0.3) |  |  | 1.0 |
Balance in AOCI as of December 31, 2022 |  |  |  | $ | (5.1) |  |  | $ | 4.4 |  |  | $ | 0.4 |  |  | $ | (0.3) |
|  |  |  |  |  | Pension and OPEB |  |
|  |  |  |  |  | Amortization |  | Changes in |  |
|  |  |  | Cash Flow Hedge – |  | of Deferred |  | Funded |  |
For the Year Ended December 31, 2021 |  |  |  | Interest Rate |  | Costs |  | Status |  | Total
|  |  |  | (in millions)
Balance in AOCI as of December 31, 2020 |  |  |  | $ | (8.3) |  |  | $ | 4.8 |  |  | $ | (3.5) |  |  | $ | (7.0) |
Change in Fair Value Recognized in AOCI, Net of Tax |  |  |  | — |  |  | — |  |  | 4.2 |  |  | 4.2 |
Amount of (Gain) Loss Reclassified from AOCI |  |  |  |  |  |  |  |  |  |
Interest Expense (b) |  |  |  | 2.0 |  |  | — |  |  | — |  |  | 2.0 |
Amortization of Prior Service Cost (Credit) |  |  |  | — |  |  | (0.8) |  |  | — |  |  | (0.8) |
Amortization of Actuarial (Gains) Losses |  |  |  | — |  |  | 0.7 |  |  | — |  |  | 0.7 |
Reclassifications from AOCI, before Income Tax (Expense) Benefit |  |  |  | 2.0 |  |  | (0.1) |  |  | — |  |  | 1.9 |
Income Tax (Expense) Benefit |  |  |  | 0.4 |  |  | — |  |  | — |  |  | 0.4 |
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit |  |  |  | 1.6 |  |  | (0.1) |  |  | — |  |  | 1.5 |
Net Current Period Other Comprehensive Income (Loss) |  |  |  | 1.6 |  |  | (0.1) |  |  | 4.2 |  |  | 5.7 |
Balance in AOCI as of December 31, 2021 |  |  |  | $ | (6.7) |  |  | $ | 4.7 |  |  | $ | 0.7 |  |  | $ | (1.3) |
|  |  |  |  |  | Pension and OPEB |  |
|  |  |  |  |  | Amortization |  | Changes in |  |
|  |  |  | Cash Flow Hedge – |  | of Deferred |  | Funded |  |
For the Year Ended December 31, 2020 |  |  |  | Interest Rate |  | Costs |  | Status |  | Total
|  |  |  | (in millions)
Balance in AOCI as of December 31, 2019 |  |  |  | $ | (9.9) |  |  | $ | 4.9 |  |  | $ | (6.6) |  |  | $ | (11.6) |
Change in Fair Value Recognized in AOCI, Net of Tax |  |  |  | — |  |  | — |  |  | 3.1 |  |  | 3.1 |
Amount of (Gain) Loss Reclassified from AOCI |  |  |  |  |  |  |  |  |  |
Interest Expense (b) |  |  |  | 2.0 |  |  | — |  |  | — |  |  | 2.0 |
Amortization of Prior Service Cost (Credit) |  |  |  | — |  |  | (0.8) |  |  | — |  |  | (0.8) |
Amortization of Actuarial (Gains) Losses |  |  |  | — |  |  | 0.7 |  |  | — |  |  | 0.7 |
Reclassifications from AOCI, before Income Tax (Expense) Benefit |  |  |  | 2.0 |  |  | (0.1) |  |  | — |  |  | 1.9 |
Income Tax (Expense) Benefit |  |  |  | 0.4 |  |  | — |  |  | — |  |  | 0.4 |
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit |  |  |  | 1.6 |  |  | (0.1) |  |  | — |  |  | 1.5 |
Net Current Period Other Comprehensive Income (Loss) |  |  |  | 1.6 |  |  | (0.1) |  |  | 3.1 |  |  | 4.6 |
Balance in AOCI as of December 31, 2020 |  |  |  | $ | (8.3) |  |  | $ | 4.8 |  |  | $ | (3.5) |  |  | $ | (7.0) |
PSO
|  |  |  | Cash Flow Hedge – |  |  |  |  |  |
For the Year Ended December 31, 2022 |  |  |  | Interest Rate |  |  |  |  |  |
|  |  |  | (in millions)
Balance in AOCI as of December 31, 2021 |  |  |  | $ | — |  |  |  |  |  |  |
Change in Fair Value Recognized in AOCI, Net of Tax |  |  |  | 1.3 |  |  |  |  |  |  |
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) |  |  |  | 1.3 |  |  |  |  |  |  |
Balance in AOCI as of December 31, 2022 |  |  |  | $ | 1.3 |  |  |  |  |  |  |
|  |  |  | Cash Flow Hedge – |  |  |  |  |  |
For the Year Ended December 31, 2021 |  |  |  | Interest Rate |  |  |  |  |  |
|  |  |  | (in millions)
Balance in AOCI as of December 31, 2020 |  |  |  | $ | 0.1 |  |  |  |  |  |  |
Change in Fair Value Recognized in AOCI, Net of Tax |  |  |  | — |  |  |  |  |  |  |
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 December 31, 2021 |  |  |  | $ | — |  |  |  |  |  |  |
|  |  |  | Cash Flow Hedge – |  |  |  |  |  |
For the Year Ended December 31, 2020 |  |  |  | Interest Rate |  |  |  |  |  |
|  |  |  | (in millions)
Balance in AOCI as of December 31, 2019 |  |  |  | $ | 1.1 |  |  |  |  |  |  |
Change in Fair Value Recognized in AOCI, Net of Tax |  |  |  | — |  |  |  |  |  |  |
Amount of (Gain) Loss Reclassified from AOCI |  |  |  |  |  |  |  |  |  |
Interest Expense (b) |  |  |  | (1.3) |  |  |  |  |  |  |
Reclassifications from AOCI, before Income Tax (Expense) Benefit |  |  |  | (1.3) |  |  |  |  |  |  |
Income Tax (Expense) Benefit |  |  |  | (0.3) |  |  |  |  |  |  |
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit |  |  |  | (1.0) |  |  |  |  |  |  |
Net Current Period Other Comprehensive Income (Loss) |  |  |  | (1.0) |  |  |  |  |  |  |
Balance in AOCI as of December 31, 2020 |  |  |  | $ | 0.1 |  |  |  |  |  |  |
SWEPCo |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  | Pension and OPEB |  |
|  |  |  |  |  | Amortization |  | Changes in |  |
|  |  |  | Cash Flow Hedge – |  | of Deferred |  | Funded |  |
For the Year Ended December 31, 2022 |  |  |  | Interest Rate |  | Costs |  | Status |  | Total
|  |  |  | (in millions)
Balance in AOCI as of December 31, 2021 |  |  |  | $ | 1.2 |  |  | $ | (4.4) |  |  | $ | 9.9 |  |  | $ | 6.7 |
Change in Fair Value Recognized in AOCI, Net of Tax |  |  |  | — |  |  | — |  |  | (9.2) |  |  | (9.2) |
Amount of (Gain) Loss Reclassified from AOCI |  |  |  |  |  |  |  |  |  |
Interest Expense (b) |  |  |  | (0.1) |  |  | — |  |  | — |  |  | (0.1) |
Amortization of Prior Service Cost (Credit) |  |  |  | — |  |  | (2.0) |  |  | — |  |  | (2.0) |
Reclassifications from AOCI, before Income Tax (Expense) Benefit |  |  |  | (0.1) |  |  | (2.0) |  |  | — |  |  | (2.1) |
Income Tax (Expense) Benefit |  |  |  | — |  |  | (0.4) |  |  | — |  |  | (0.4) |
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit |  |  |  | (0.1) |  |  | (1.6) |  |  | — |  |  | (1.7) |
Net Current Period Other Comprehensive Income (Loss) |  |  |  | (0.1) |  |  | (1.6) |  |  | (9.2) |  |  | (10.9) |
Balance in AOCI as of December 31, 2022 |  |  |  | $ | 1.1 |  |  | $ | (6.0) |  |  | $ | 0.7 |  |  | $ | (4.2) |
|  |  |  |  |  | Pension and OPEB |  |
|  |  |  |  |  | Amortization |  | Changes in |  |
|  |  |  | Cash Flow Hedge – |  | of Deferred |  | Funded |  |
For the Year Ended December 31, 2021 |  |  |  | Interest Rate |  | Costs |  | Status |  | Total
|  |  |  | (in millions)
Balance in AOCI as of December 31, 2020 |  |  |  | $ | (0.3) |  |  | $ | (2.8) |  |  | $ | 5.0 |  |  | $ | 1.9 |
Change in Fair Value Recognized in AOCI, Net of Tax |  |  |  | — |  |  | — |  |  | 4.9 |  |  | 4.9 |
Amount of (Gain) Loss Reclassified from AOCI |  |  |  |  |  |  |  |  |  |
Interest Expense (b) |  |  |  | 1.9 |  |  | — |  |  | — |  |  | 1.9 |
Amortization of Prior Service Cost (Credit) |  |  |  | — |  |  | (2.0) |  |  | — |  |  | (2.0) |
Reclassifications from AOCI, before Income Tax (Expense) Benefit |  |  |  | 1.9 |  |  | (2.0) |  |  | — |  |  | (0.1) |
Income Tax (Expense) Benefit |  |  |  | 0.4 |  |  | (0.4) |  |  | — |  |  | — |
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit |  |  |  | 1.5 |  |  | (1.6) |  |  | — |  |  | (0.1) |
Net Current Period Other Comprehensive Income (Loss) |  |  |  | 1.5 |  |  | (1.6) |  |  | 4.9 |  |  | 4.8 |
Balance in AOCI as of December 31, 2021 |  |  |  | $ | 1.2 |  |  | $ | (4.4) |  |  | $ | 9.9 |  |  | $ | 6.7 |
|  |  |  |  |  | Pension and OPEB |  |
|  |  |  |  |  | Amortization |  | Changes in |  |
|  |  |  | Cash Flow Hedge – |  | of Deferred |  | Funded |  |
For the Year Ended December 31, 2020 |  |  |  | Interest Rate |  | Costs |  | Status |  | Total
|  |  |  | (in millions)
Balance in AOCI as of December 31, 2019 |  |  |  | $ | (1.8) |  |  | $ | (1.3) |  |  | $ | 1.8 |  |  | $ | (1.3) |
Change in Fair Value Recognized in AOCI, Net of Tax |  |  |  | — |  |  | — |  |  | 3.2 |  |  | 3.2 |
Amount of (Gain) Loss Reclassified from AOCI |  |  |  |  |  |  |  |  |  |
Interest Expense (b) |  |  |  | 1.9 |  |  | — |  |  | — |  |  | 1.9 |
Amortization of Prior Service Cost (Credit) |  |  |  | — |  |  | (2.0) |  |  | — |  |  | (2.0) |
Amortization of Actuarial (Gains) Losses |  |  |  | — |  |  | 0.1 |  |  | — |  |  | 0.1 |
Reclassifications from AOCI, before Income Tax (Expense) Benefit |  |  |  | 1.9 |  |  | (1.9) |  |  | — |  |  | — |
Income Tax (Expense) Benefit |  |  |  | 0.4 |  |  | (0.4) |  |  | — |  |  | — |
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit |  |  |  | 1.5 |  |  | (1.5) |  |  | — |  |  | — |
Net Current Period Other Comprehensive Income (Loss) |  |  |  | 1.5 |  |  | (1.5) |  |  | 3.2 |  |  | 3.2 |
Balance in AOCI as of December 31, 2020 |  |  |  | $ | (0.3) |  |  | $ | (2.8) |  |  | $ | 5.0 |  |  | $ | 1.9 |
(a)The change in fair value includes $(10) million, $(7) million and $6 million for the years ended December 31, 2022, 2021 and 2020, respectively, related to AEP's investment in joint venture wind farms acquired as part of the purchase of Sempra Renewables LLC. (b)Amounts reclassified to the referenced line item on the statements of income.

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI https://asc.fasb.org/topic&trid=2134417 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -URI https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -URI https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
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