XML 27 R15.htm IDEA: XBRL DOCUMENT
v3.7.0.1

Accumulated Other Comprehensive Income | 3 Months Ended
--- | ---
Mar. 31, 2017
Equity [Abstract] |
ACCUMULATED OTHER COMPREHENSIVE INCOME | ACCUMULATED OTHER COMPREHENSIVE INCOME The changes in AOCI, net of tax, in the three months ended March 31, 2017 and 2016, for FirstEnergy are included in the following tables:
FirstEnergy |  | Gains & Losses on Cash Flow Hedges |  | Unrealized Gains on AFS Securities |  | Defined Benefit Pension & OPEB Plans |  | Total
|  | (In millions)
AOCI Balance as of January 1, 2017 |  | $ | (28 | ) |  | $ | 52 |  |  | $ | 150 |  |  | $ | 174 |
Other comprehensive income before reclassifications |  | — |  |  | 32 |  |  | — |  |  | 32 |
Amounts reclassified from AOCI |  | 3 |  |  | (16 | ) |  | (18 | ) |  | (31 | )
Other comprehensive income (loss) |  | 3 |  |  | 16 |  |  | (18 | ) |  | 1 |
Income taxes (benefits) on other comprehensive income (loss) |  | 1 |  |  | 5 |  |  | (6 | ) |  | — |
Other comprehensive income (loss), net of tax |  | 2 |  |  | 11 |  |  | (12 | ) |  | 1 |
AOCI Balance as of March 31, 2017 |  | $ | (26 | ) |  | $ | 63 |  |  | $ | 138 |  |  | $ | 175 |
AOCI Balance as of January 1, 2016 |  | $ | (33 | ) |  | $ | 18 |  |  | $ | 186 |  |  | $ | 171 |
Other comprehensive income before reclassifications |  | — |  |  | 41 |  |  | — |  |  | 41 |
Amounts reclassified from AOCI |  | 2 |  |  | (13 | ) |  | (18 | ) |  | (29 | )
Other comprehensive income (loss) |  | 2 |  |  | 28 |  |  | (18 | ) |  | 12 |
Income taxes (benefits) on other comprehensive income (loss) |  | 1 |  |  | 10 |  |  | (7 | ) |  | 4 |
Other comprehensive income (loss), net of tax |  | 1 |  |  | 18 |  |  | (11 | ) |  | 8 |
AOCI Balance as of March 31, 2016 |  | $ | (32 | ) |  | $ | 36 |  |  | $ | 175 |  |  | $ | 179 |
The following amounts were reclassified from AOCI for FirstEnergy in the three months ended March 31, 2017 and 2016:
|  | For the Three Months Ended March 31 |  | Affected Line Item in Consolidated Statements of Income
Reclassifications from AOCI(2) |  | 2017 |  | 2016 |
|  | (In millions) |  |
Gains & losses on cash flow hedges |  |  |  |  |  |
Commodity contracts |  | $ | — |  |  | $ | — |  |  | Other operating expenses
Long-term debt |  | 3 |  |  | 2 |  |  | Interest expense
|  | 3 |  |  | 2 |  |  | Total before taxes
|  | (1 | ) |  | (1 | ) |  | Income taxes
|  | $ | 2 |  |  | $ | 1 |  |  | Net of tax
Unrealized gains on AFS securities |  |  |  |  |  |
Realized gains on sales of securities |  | $ | (16 | ) |  | $ | (13 | ) |  | Investment income
|  | 6 |  |  | 5 |  |  | Income taxes
|  | $ | (10 | ) |  | $ | (8 | ) |  | Net of tax
Defined benefit pension and OPEB plans |  |  |  |  |  |
Prior-service costs |  | $ | (18 | ) |  | $ | (18 | ) |  | (1)
|  | 6 |  |  | 7 |  |  | Income taxes
|  | $ | (12 | ) |  | $ | (11 | ) |  | Net of tax
(1) These AOCI components are included in the computation of net periodic pension cost. See Note 3, Pension and Other Postemployment Benefits for additional details.
(2) Amounts in parenthesis represent credits to the Consolidated Statements of Income from AOCI.
The changes in AOCI, net of tax, in the three months ended March 31, 2017 and 2016, for FES are included in the following tables:
FES |  |  |  |  |  |  |  |
|  | Gains & Losses on Cash Flow Hedges |  | Unrealized Gains on AFS Securities |  | Defined Benefit Pension & OPEB Plans |  | Total
|  | (In millions)
AOCI Balance as of January 1, 2017 |  | $ | (9 | ) |  | $ | 48 |  |  | $ | 30 |  |  | $ | 69 |
Other comprehensive income before reclassifications |  | — |  |  | 31 |  |  | — |  |  | 31 |
Amounts reclassified from AOCI |  | — |  |  | (15 | ) |  | (3 | ) |  | (18 | )
Other comprehensive income (loss) |  | — |  |  | 16 |  |  | (3 | ) |  | 13 |
Income taxes (benefits) on other comprehensive income (loss) |  | — |  |  | 6 |  |  | (1 | ) |  | 5 |
Other comprehensive income (loss), net of tax |  | — |  |  | 10 |  |  | (2 | ) |  | 8 |
AOCI Balance as of March 31, 2017 |  | $ | (9 | ) |  | $ | 58 |  |  | $ | 28 |  |  | $ | 77 |
AOCI Balance as of January 1, 2016 |  | $ | (9 | ) |  | $ | 16 |  |  | $ | 39 |  |  | $ | 46 |
Other comprehensive income before reclassifications |  | — |  |  | 36 |  |  | — |  |  | 36 |
Amounts reclassified from AOCI |  | — |  |  | (13 | ) |  | (4 | ) |  | (17 | )
Other comprehensive income (loss) |  | — |  |  | 23 |  |  | (4 | ) |  | 19 |
Income tax (benefits) on other comprehensive income (loss) |  | — |  |  | 9 |  |  | (2 | ) |  | 7 |
Other comprehensive income (loss), net of tax |  | — |  |  | 14 |  |  | (2 | ) |  | 12 |
AOCI Balance as of March 31, 2016 |  | $ | (9 | ) |  | $ | 30 |  |  | $ | 37 |  |  | $ | 58 |
The following amounts were reclassified from AOCI for FES in the three months ended March 31, 2017 and 2016:
|  | For the Three Months Ended March 31 |  | Affected Line Item in Consolidated Statements of Income (Loss)
Reclassifications from AOCI(2) |  | 2017 |  | 2016 |
|  | (In millions) |  |
Gains & losses on cash flow hedges |  |  |  |  |  |
Commodity contracts |  | $ | — |  |  | $ | — |  |  | Other operating expenses
|  | — |  |  | — |  |  | Income taxes (benefits)
|  | $ | — |  |  | $ | — |  |  | Net of tax
Unrealized gains on AFS securities |  |  |  |  |  |
Realized gains on sales of securities |  | $ | (15 | ) |  | $ | (13 | ) |  | Investment income
|  | 6 |  |  | 5 |  |  | Income taxes (benefits)
|  | $ | (9 | ) |  | $ | (8 | ) |  | Net of tax
Defined benefit pension and OPEB plans |  |  |  |  |  |
Prior-service costs |  | $ | (3 | ) |  | $ | (4 | ) |  | (1)
|  | 1 |  |  | 2 |  |  | Income taxes (benefits)
|  | $ | (2 | ) |  | $ | (2 | ) |  | Net of tax
(1) These AOCI components are included in the computation of net periodic pension cost. See Note 3, Pension and Other Postemployment Benefits for additional details.
(2) Amounts in parenthesis represent credits to the Consolidated Statements of Income (Loss) from AOCI.

X
- 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/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e689-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669619-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e640-108580 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e716-108580 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e709-108580 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e637-108580 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e681-108580 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Reclassification Adjustments -URI http://asc.fasb.org/extlink&oid=6522872 + Details
Name: | us-gaap_ComprehensiveIncomeNoteTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_EquityAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration