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COMPREHENSIVE INCOME | 9 Months Ended
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Sep. 30, 2025
Stockholders' Equity Note [Abstract] |
COMPREHENSIVE INCOME | COMPREHENSIVE INCOME The disclosures in this note apply to AEP only. The impact of AOCI is not material to the financial statements of the Registrant Subsidiaries. Presentation of Comprehensive Income The following tables provide AEP’s components of changes in AOCI and details of reclassifications from AOCI. The amortization of pension and OPEB AOCI components are included in the computation of net periodic pension and OPEB costs. See Note 7 - Benefit Plans for additional information.
|  | Cash Flow Hedges |  | Pension |  |
Three Months Ended September 30, 2025 |  | Commodity |  | Interest Rate |  | and OPEB |  | Total
|  | (in millions)
Balance in AOCI as of June 30, 2025 |  | $ | 91.5 |  |  | $ | 0.2 |  |  | $ | (104.3) |  |  | $ | (12.6) |
Change in Fair Value Recognized in AOCI, Net of Tax |  | (17.1) |  |  | (0.1) |  |  | — |  |  | (17.2) |
Amount of (Gain) Loss Reclassified from AOCI |  |  |  |  |  |  |  |
Purchased Electricity, Fuel and Other Consumables Used for Electric Generation (a) |  | 3.2 |  |  | — |  |  | — |  |  | 3.2 |
Interest Expense (a) |  | — |  |  | (0.9) |  |  | — |  |  | (0.9) |
Amortization of Prior Service Cost (Credit) |  | — |  |  | — |  |  | (0.2) |  |  | (0.2) |
Amortization of Actuarial (Gains) Losses |  | — |  |  | — |  |  | 0.5 |  |  | 0.5 |
Reclassifications from AOCI, before Income Tax (Expense) Benefit |  | 3.2 |  |  | (0.9) |  |  | 0.3 |  |  | 2.6 |
Income Tax (Expense) Benefit |  | 0.7 |  |  | (0.2) |  |  | 0.1 |  |  | 0.6 |
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit |  | 2.5 |  |  | (0.7) |  |  | 0.2 |  |  | 2.0 |
Net Current Period Other Comprehensive Income (Loss) |  | (14.6) |  |  | (0.8) |  |  | 0.2 |  |  | (15.2) |
Balance in AOCI as of September 30, 2025 |  | $ | 76.9 |  |  | $ | (0.6) |  |  | $ | (104.1) |  |  | $ | (27.8) |
|  | Cash Flow Hedges |  | Pension |  |
Three Months Ended September 30, 2024 |  | Commodity |  | Interest Rate |  | and OPEB |  | Total
|  | (in millions)
Balance in AOCI as of June 30, 2024 |  | $ | 103.7 |  |  | $ | 9.3 |  |  | $ | (153.0) |  |  | $ | (40.0) |
Change in Fair Value Recognized in AOCI, Net of Tax |  | (28.8) |  |  | (24.5) |  |  | — |  |  | (53.3) |
Amount of (Gain) Loss Reclassified from AOCI |  |  |  |  |  |  |  |
Purchased Electricity, Fuel and Other Consumables Used for Electric Generation (a) |  | 0.1 |  |  | — |  |  | — |  |  | 0.1 |
Interest Expense (a) |  | — |  |  | 8.8 |  |  | — |  |  | 8.8 |
Amortization of Prior Service Cost (Credit) |  | — |  |  | — |  |  | (1.4) |  |  | (1.4) |
Amortization of Actuarial (Gains) Losses |  | — |  |  | — |  |  | 0.7 |  |  | 0.7 |
Reclassifications from AOCI, before Income Tax (Expense) Benefit |  | 0.1 |  |  | 8.8 |  |  | (0.7) |  |  | 8.2 |
Income Tax (Expense) Benefit |  | 0.1 |  |  | 1.8 |  |  | (0.1) |  |  | 1.8 |
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit |  | — |  |  | 7.0 |  |  | (0.6) |  |  | 6.4 |
Net Current Period Other Comprehensive Loss |  | (28.8) |  |  | (17.5) |  |  | (0.6) |  |  | (46.9) |
Balance in AOCI as of September 30, 2024 |  | $ | 74.9 |  |  | $ | (8.2) |  |  | $ | (153.6) |  |  | $ | (86.9) |
|  | Cash Flow Hedges |  | Pension |  |
Nine Months Ended September 30, 2025 |  | Commodity |  | Interest Rate |  | and OPEB |  | Total
|  | (in millions)
Balance in AOCI as of December 31, 2024 |  | $ | 98.5 |  |  | $ | 3.3 |  |  | $ | (104.9) |  |  | $ | (3.1) |
Change in Fair Value Recognized in AOCI, Net of Tax |  | (14.9) |  |  | (1.1) |  |  | — |  |  | (16.0) |
Amount of (Gain) Loss Reclassified from AOCI |  |  |  |  |  |  |  |
Purchased Electricity, Fuel and Other Consumables Used for Electric Generation (a) |  | (8.5) |  |  | — |  |  | — |  |  | (8.5) |
Interest Expense (a) |  | — |  |  | (3.5) |  |  | — |  |  | (3.5) |
Amortization of Prior Service Cost (Credit) |  | — |  |  | — |  |  | (0.6) |  |  | (0.6) |
Amortization of Actuarial (Gains) Losses |  | — |  |  | — |  |  | 1.6 |  |  | 1.6 |
Reclassifications from AOCI, before Income Tax (Expense) Benefit |  | (8.5) |  |  | (3.5) |  |  | 1.0 |  |  | (11.0) |
Income Tax (Expense) Benefit |  | (1.8) |  |  | (0.7) |  |  | 0.2 |  |  | (2.3) |
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit |  | (6.7) |  |  | (2.8) |  |  | 0.8 |  |  | (8.7) |
Net Current Period Other Comprehensive Income (Loss) |  | (21.6) |  |  | (3.9) |  |  | 0.8 |  |  | (24.7) |
Balance in AOCI as of September 30, 2025 |  | $ | 76.9 |  |  | $ | (0.6) |  |  | $ | (104.1) |  |  | $ | (27.8) |
|  | Cash Flow Hedges |  | Pension |  |
Nine Months Ended September 30, 2024 |  | Commodity |  | Interest Rate |  | and OPEB |  | Total
|  | (in millions)
Balance in AOCI as of December 31, 2023 |  | $ | 104.9 |  |  | $ | (8.1) |  |  | $ | (152.3) |  |  | $ | (55.5) |
Change in Fair Value Recognized in AOCI, Net of Tax |  | (16.3) |  |  | (5.2) |  |  | — |  |  | (21.5) |
Amount of (Gain) Loss Reclassified from AOCI |  |  |  |  |  |  |  |
Purchased Electricity, Fuel and Other Consumables Used for Electric Generation (a) |  | (17.4) |  |  | — |  |  | — |  |  | (17.4) |
Interest Expense (a) |  | — |  |  | 6.5 |  |  | — |  |  | 6.5 |
Amortization of Prior Service Cost (Credit) |  | — |  |  | — |  |  | (4.0) |  |  | (4.0) |
Amortization of Actuarial (Gains) Losses |  | — |  |  | — |  |  | 2.4 |  |  | 2.4 |
Reclassifications from AOCI, before Income Tax (Expense) Benefit |  | (17.4) |  |  | 6.5 |  |  | (1.6) |  |  | (12.5) |
Income Tax (Expense) Benefit |  | (3.7) |  |  | 1.4 |  |  | (0.3) |  |  | (2.6) |
Reclassifications from AOCI, Net of Income Tax (Expense) Benefit |  | (13.7) |  |  | 5.1 |  |  | (1.3) |  |  | (9.9) |
Net Current Period Other Comprehensive Loss |  | (30.0) |  |  | (0.1) |  |  | (1.3) |  |  | (31.4) |
Balance in AOCI as of September 30, 2024 |  | $ | 74.9 |  |  | $ | (8.2) |  |  | $ | (153.6) |  |  | $ | (86.9) |
(a)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://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/220/tableOfContent + Details
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