XML 40 R27.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Accumulated Other Comprehensive Income (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2018
Equity [Abstract] |
Schedule of Accumulated Other Comprehensive Income | The changes in AOCI, net of tax, in the three and six months ended June 30, 2018 and 2017, for FirstEnergy are included in the following tables:
|  | Gains & Losses on Cash Flow Hedges |  | Unrealized Gains on AFS Securities |  | Defined Benefit Pension & OPEB Plans |  | Total
|  | (In millions)
AOCI balance as of April 1, 201 8 |  | $ | (15 | ) |  | $ | — |  |  | $ | 101 |  |  | $ | 86 |
Amounts reclassified from AOCI(1) |  | 2 |  |  | — |  |  | (19 | ) |  | (17 | )
Other comprehensive income (loss) |  | 2 |  |  | — |  |  | (19 | ) |  | (17 | )
Income taxes (benefits) on other comprehensive income (loss) |  | 1 |  |  | — |  |  | (5 | ) |  | (4 | )
Other comprehensive income (loss), net of tax |  | 1 |  |  | — |  |  | (14 | ) |  | (13 | )
AOCI Balance as of June 30, 2018 |  | $ | (14 | ) |  | $ | — |  |  | $ | 87 |  |  | $ | 73 |
AOCI balance as of April 1, 201 7 |  | $ | (26 | ) |  | $ | 63 |  |  | $ | 138 |  |  | $ | 175 |
Other comprehensive income before reclassifications |  | — |  |  | 4 |  |  | — |  |  | 4 |
Amounts reclassified from AOCI(1) |  | 1 |  |  | (6 | ) |  | (18 | ) |  | (23 | )
Other comprehensive income (loss) |  | 1 |  |  | (2 | ) |  | (18 | ) |  | (19 | )
Income taxes (benefits) on other comprehensive income (loss) |  | 1 |  |  | — |  |  | (8 | ) |  | (7 | )
Other comprehensive loss, net of tax |  | — |  |  | (2 | ) |  | (10 | ) |  | (12 | )
AOCI Balance as of June 30, 2017 |  | $ | (26 | ) |  | $ | 61 |  |  | $ | 128 |  |  | $ | 163 |
|  | 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, 2018 |  | $ | (22 | ) |  | $ | 67 |  |  | $ | 97 |  |  | $ | 142 |
Other comprehensive income before reclassifications |  | — |  |  | (97 | ) |  | — |  |  | (97 | )
Amounts reclassified from AOCI(1)(3) |  | 4 |  |  | (1 | ) |  | (37 | ) |  | (34 | )
Deconsolidation of FES and FENOC |  | 13 |  |  | (8 | ) |  | — |  |  | 5 |
Other comprehensive income (loss) |  | 17 |  |  | (106 | ) |  | (37 | ) |  | (126 | )
Income taxes (benefits) on other comprehensive income (loss) |  | 9 |  |  | (39 | ) |  | (27 | ) |  | (57 | )
Other comprehensive income (loss), net of tax |  | 8 |  |  | (67 | ) |  | (10 | ) |  | (69 | )
AOCI Balance as of June 30, 2018 |  | $ | (14 | ) |  | $ | — |  |  | $ | 87 |  |  | $ | 73 |
AOCI Balance as of January 1, 2017 |  | $ | (28 | ) |  | $ | 52 |  |  | $ | 150 |  |  | $ | 174 |
Other comprehensive income before reclassifications |  | — |  |  | 36 |  |  | — |  |  | 36 |
Amounts reclassified from AOCI(1) |  | 4 |  |  | (22 | ) |  | (36 | ) |  | (54 | )
Other comprehensive income (loss) |  | 4 |  |  | 14 |  |  | (36 | ) |  | (18 | )
Income taxes (benefits) on other comprehensive income (loss) |  | 2 |  |  | 5 |  |  | (14 | ) |  | (7 | )
Other comprehensive income (loss), net of tax |  | 2 |  |  | 9 |  |  | (22 | ) |  | (11 | )
AOCI Balance as of June 30, 2017 |  | $ | (26 | ) |  | $ | 61 |  |  | $ | 128 |  |  | $ | 163 |
(1) Amounts in parenthesis represent credits to the Consolidated Statements of Income from AOCI.
(2) Components are included in the computation of net periodic pension cost. See Note 5, "Pension and Other Postemployment Benefits," for additional details.
(3) Includes stranded tax amounts reclassified from AOCI in connection with the adoption of ASU 2018-02, "Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income".
Reclassification out of Accumulated Other Comprehensive Income | The following amounts were reclassified from AOCI for FirstEnergy in the three and six months ended June 30, 2018 and 2017:
|  | For the Three Months Ended June 30, |  | For the Six Months Ended June 30, |  | Affected Line Item in the Consolidated Statements of Income
Reclassifications from AOCI(1) |  | 2018 |  | 2017 |  | 2018 (3) |  | 2017 |
|  | (In millions) |  |
Gains & losses on cash flow hedges |  |  |  |  |  |  |  |  |  |
Long-term debt |  | $ | 2 |  |  | $ | 1 |  |  | $ | 4 |  |  | $ | 4 |  |  | Interest expense
|  | — |  |  | (1 | ) |  | (1 | ) |  | (2 | ) |  | Income taxes
|  | $ | 2 |  |  | $ | — |  |  | $ | 3 |  |  | $ | 2 |  |  | Net of tax
Unrealized gains on AFS securities |  |  |  |  |  |  |  |  |  |
Realized gains on sales of securities |  | $ | — |  |  | $ | (4 | ) |  | $ | (1 | ) |  | $ | (14 | ) |  | Discontinued Operations
Defined benefit pension and OPEB plans |  |  |  |  |  |  |  |  |  |
Prior-service costs |  | $ | (19 | ) |  | $ | (18 | ) |  | $ | (37 | ) |  | $ | (36 | ) |  | (2)
|  | 4 |  |  | 8 |  |  | 9 |  |  | 14 |  |  | Income taxes
|  | $ | (15 | ) |  | $ | (10 | ) |  | $ | (28 | ) |  | $ | (22 | ) |  | Net of tax
(1) Amounts in parenthesis represent credits to the Consolidated Statements of Income from AOCI.
(2) Components are included in the computation of net periodic pension cost. See Note 5, "Pension and Other Postemployment Benefits," for additional details.
(3) Includes stranded tax amounts reclassified from AOCI in connection with the adoption of ASU 2018-02, "Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income".

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

X
- Definition Tabular disclosure of information about items reclassified out of accumulated other comprehensive income (loss). + References No definition available. + Details
Name: | us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=84228862&loc=SL7669686-108580 + Details
Name: | us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration