XML 183 R142.htm IDEA: XBRL DOCUMENT
v3.25.3

INCOME TAXES - Schedule of Effective Income Tax Rate Reconciliation (Details) | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2025 | Sep. 30, 2024 | Sep. 30, 2025 | Sep. 30, 2024
Effective Income Tax Rate Reconciliation [Line Items] |  |  |  |
U.S. Federal Statutory Rate | 21.00% | 21.00% | 21.00% | 21.00%
State and Local Income Taxes, Net | 1.20% | 0.60% | 1.00% | 1.20%
Tax Reform Excess ADIT Reversal | (2.50%) | (2.80%) | (1.80%) | (3.10%)
Remeasurement of Excess ADIT |  |  | (12.40%) | (11.90%)
Production and Investment Tax Credits | (7.90%) | (9.90%) | (7.10%) | (8.30%)
Reversal of Origination Flow-Through | 1.30% | 0.10% | 0.60% | 0.20%
AFUDC Equity | (1.60%) | (1.50%) | (1.20%) | (1.60%)
Discrete Tax Adjustments |  | (3.70%) |  | (2.10%)
Flow-Through of CAMT | 0.60% |  | 0.20% |
Other | 0.10% | 0.00% | 0.10% | 0.20%
Effective Income Tax Rate | 12.20% | 3.80% | 0.40% | (4.40%)
AEP Texas |  |  |  |
Effective Income Tax Rate Reconciliation [Line Items] |  |  |  |
U.S. Federal Statutory Rate | 21.00% | 21.00% | 21.00% | 21.00%
State and Local Income Taxes, Net | 0.60% | 0.30% | 0.60% | 0.40%
Tax Reform Excess ADIT Reversal | (2.30%) | (1.00%) | (2.60%) | (1.10%)
Remeasurement of Excess ADIT |  |  | 0.00% | 1.50%
Production and Investment Tax Credits | (0.10%) | 0.00% | (0.10%) | (0.10%)
Reversal of Origination Flow-Through | 0.10% | 0.10% | 0.10% | 0.10%
AFUDC Equity | (1.80%) | (2.30%) | (1.40%) | (1.70%)
Discrete Tax Adjustments |  | 0.00% |  | 0.00%
Flow-Through of CAMT | 0.00% |  | 0.00% |
Other | 0.10% | 0.20% | 0.00% | 0.00%
Effective Income Tax Rate | 17.60% | 18.30% | 17.60% | 20.10%
AEPTCo |  |  |  |
Effective Income Tax Rate Reconciliation [Line Items] |  |  |  |
U.S. Federal Statutory Rate | 21.00% | 21.00% | 21.00% | 21.00%
State and Local Income Taxes, Net | 2.50% | 2.50% | 2.50% | 2.50%
Tax Reform Excess ADIT Reversal | 0.20% | 0.20% | 0.40% | 0.20%
Remeasurement of Excess ADIT |  |  | (25.50%) | 0.00%
Production and Investment Tax Credits | 0.00% | 0.00% | 0.00% | 0.00%
Reversal of Origination Flow-Through | 0.30% | 0.30% | 0.20% | 0.30%
AFUDC Equity | (2.50%) | (1.90%) | (1.50%) | (2.00%)
Discrete Tax Adjustments |  | 0.00% |  | 0.00%
Flow-Through of CAMT | 0.00% |  | 0.00% |
Other | 0.00% | (0.20%) | 0.10% | (0.10%)
Effective Income Tax Rate | 21.50% | 21.90% | (2.80%) | 21.90%
APCo |  |  |  |
Effective Income Tax Rate Reconciliation [Line Items] |  |  |  |
U.S. Federal Statutory Rate | 21.00% | 21.00% | 21.00% | 21.00%
State and Local Income Taxes, Net | (1.20%) | 1.40% | 0.40% | 2.10%
Tax Reform Excess ADIT Reversal | (3.50%) | (2.30%) | (2.70%) | (7.10%)
Remeasurement of Excess ADIT |  |  | (5.90%) | 0.00%
Production and Investment Tax Credits | 0.10% | (0.10%) | 0.00% | (0.10%)
Reversal of Origination Flow-Through | 6.70% | (1.10%) | 0.50% | (0.80%)
AFUDC Equity | (0.50%) | (1.50%) | (0.70%) | (1.10%)
Discrete Tax Adjustments |  | 0.00% |  | 0.00%
Flow-Through of CAMT | 6.20% |  | 1.70% |
Other | (0.70%) | (0.40%) | 0.00% | (0.10%)
Effective Income Tax Rate | 28.10% | 17.00% | 14.30% | 13.90%
I&M |  |  |  |
Effective Income Tax Rate Reconciliation [Line Items] |  |  |  |
U.S. Federal Statutory Rate | 21.00% | 21.00% | 21.00% | 21.00%
State and Local Income Taxes, Net | 2.80% | 0.70% | 2.40% | 1.50%
Tax Reform Excess ADIT Reversal | (5.50%) | (7.90%) | (2.50%) | (5.70%)
Remeasurement of Excess ADIT |  |  | (12.80%) | (27.50%)
Production and Investment Tax Credits | (26.60%) | (45.60%) | (20.90%) | (23.40%)
Reversal of Origination Flow-Through | 2.20% | 0.30% | 2.00% | 0.30%
AFUDC Equity | (1.10%) | (1.20%) | (0.90%) | (1.10%)
Discrete Tax Adjustments |  | 0.00% |  | 0.00%
Flow-Through of CAMT | 0.00% |  | 0.00% |
Other | (0.80%) | 0.00% | (0.30%) | 0.00%
Effective Income Tax Rate | (8.00%) | (32.70%) | (12.00%) | (34.90%)
OPCo |  |  |  |
Effective Income Tax Rate Reconciliation [Line Items] |  |  |  |
U.S. Federal Statutory Rate | 21.00% | 21.00% | 21.00% | 21.00%
State and Local Income Taxes, Net | 1.00% | 1.10% | 1.20% | 0.90%
Tax Reform Excess ADIT Reversal | (2.70%) | (7.30%) | (3.00%) | (8.70%)
Remeasurement of Excess ADIT |  |  | 0.00% | 0.00%
Production and Investment Tax Credits | 0.00% | 0.00% | 0.00% | 0.00%
Reversal of Origination Flow-Through | 0.60% | 0.70% | 0.60% | 0.80%
AFUDC Equity | (1.80%) | (1.20%) | (1.70%) | (1.30%)
Discrete Tax Adjustments |  | 0.00% |  | 0.00%
Flow-Through of CAMT | 0.00% |  | 0.00% |
Other | (0.30%) | 0.60% | 0.00% | 0.40%
Effective Income Tax Rate | 17.80% | 14.90% | 18.10% | 13.10%
PSO |  |  |  |
Effective Income Tax Rate Reconciliation [Line Items] |  |  |  |
U.S. Federal Statutory Rate | 21.00% | 21.00% | 21.00% | 21.00%
State and Local Income Taxes, Net | 3.00% | 0.00% | 3.00% | 0.00%
Tax Reform Excess ADIT Reversal | (4.80%) | (5.00%) | (4.10%) | (4.30%)
Remeasurement of Excess ADIT |  |  | (8.80%) | (40.50%)
Production and Investment Tax Credits | (50.60%) | (61.90%) | (50.90%) | (61.70%)
Reversal of Origination Flow-Through | 0.20% | 0.30% | 0.20% | 0.30%
AFUDC Equity | (1.20%) | (1.30%) | (1.10%) | (1.30%)
Discrete Tax Adjustments |  | 0.00% |  | 1.20%
Flow-Through of CAMT | 0.00% |  | 0.00% |
Other | 0.10% | 1.50% | 0.00% | 0.00%
Effective Income Tax Rate | (32.30%) | (45.40%) | (40.70%) | (85.30%)
SWEPCo |  |  |  |
Effective Income Tax Rate Reconciliation [Line Items] |  |  |  |
U.S. Federal Statutory Rate | 21.00% | 21.00% | 21.00% | 21.00%
State and Local Income Taxes, Net | (3.90%) | (2.60%) | (3.30%) | (2.60%)
Tax Reform Excess ADIT Reversal | (3.20%) | (3.20%) | (2.00%) | (4.20%)
Remeasurement of Excess ADIT |  |  | (17.20%) | (181.80%)
Production and Investment Tax Credits | (27.50%) | (23.40%) | (31.00%) | (79.10%)
Reversal of Origination Flow-Through | 0.70% | 0.60% | 0.70% | 2.10%
AFUDC Equity | (1.10%) | (0.50%) | (1.30%) | (2.30%)
Discrete Tax Adjustments |  | 0.00% |  | 1.10%
Flow-Through of CAMT | 0.00% |  | 0.00% |
Other | 0.00% | 0.00% | 0.20% | (0.50%)
Effective Income Tax Rate | (14.00%) | (8.10%) | (32.90%) | (246.30%)

X
- Definition Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations due to AFUDC Equity. + References No definition available. + Details
Name: | aep_EffectiveIncomeTaxRateReconciliationAFUDCEquityPercentage
Namespace Prefix: | aep_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations due to Discrete Tax Adjustments. + References No definition available. + Details
Name: | aep_EffectiveIncomeTaxRateReconciliationDiscreteTaxAdjustmentsPercentage
Namespace Prefix: | aep_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Effective Income Tax Rate Reconciliation, Flow-Through Of CAMT, Percentage + References No definition available. + Details
Name: | aep_EffectiveIncomeTaxRateReconciliationFlowThroughOfCAMTPercentage
Namespace Prefix: | aep_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations due to Flow Through. + References No definition available. + Details
Name: | aep_EffectiveIncomeTaxRateReconciliationFlowThroughPercentage
Namespace Prefix: | aep_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations due to production and investment tax credits. + References No definition available. + Details
Name: | aep_EffectiveIncomeTaxRateReconciliationProductionAndInvestmentTaxCreditsPercentage
Namespace Prefix: | aep_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Effective Income Tax Rate Reconciliation, Remeasurement Of Excess ADIT, Percentage + References No definition available. + Details
Name: | aep_EffectiveIncomeTaxRateReconciliationRemeasurementOfExcessADITPercentage
Namespace Prefix: | aep_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Effective Income Tax Rate Reconciliation, Tax Reform, Excess ADIT Reversal, Percentage + References No definition available. + Details
Name: | aep_EffectiveIncomeTaxRateReconciliationTaxReformExcessADITReversalPercentage
Namespace Prefix: | aep_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 + Details
Name: | us-gaap_EffectiveIncomeTaxRateContinuingOperations
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of domestic federal statutory tax rate applicable to pretax income (loss). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 6.I.1.Q1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to other adjustments. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (b)(3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations applicable to state and local income tax expense (benefit), net of federal tax expense (benefit). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | dei_LegalEntityAxis=aep_AEPTexasInc.Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=aep_AEPTransmissionCompanyLLCMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=aep_AppalachianPowerCompanyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=aep_IndianaMichiganPowerCompanyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=aep_OhioPowerCompanyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=aep_PublicServiceCompanyOfOklahomaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=aep_SouthwesternElectricPowerCompanyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |