ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)

12 Months Ended

Dec. 31, 2021

The changes in AOCI for the years ended December 31, 2021, 2020 and 2019, for FirstEnergy are shown in the following table:



	Gains & Losses on Cash Flow Hedges (1)		Defined Benefit Pension & OPEB Plans		Total
	(In millions)
AOCI Balance, January 1, 2019	$	(11)	$	52	$	41

Other comprehensive income before reclassifications	—		(2)		(2)
Amounts reclassified from AOCI	2		(29)		(27)

Other comprehensive income (loss)	2		(31)		(29)
Income tax (benefits) on other comprehensive income (loss)	—		(8)		(8)
Other comprehensive income (loss), net of tax	2		(23)		(21)

AOCI Balance, December 31, 2019	$	(9)	$	29	$	20


Amounts reclassified from AOCI	1		(34)		(33)

Other comprehensive income (loss)	1		(34)		(33)
Income tax (benefits) on other comprehensive income (loss)	—		(8)		(8)
Other comprehensive income (loss), net of tax	1		(26)		(25)

AOCI Balance, December 31, 2020	$	(8)	$	3	$	(5)


Amounts reclassified from AOCI	1		(14)		(13)

Other comprehensive income (loss)	1		(14)		(13)
Income tax (benefits) on other comprehensive income (loss)	—		(3)		(3)
Other comprehensive income (loss), net of tax	1		(11)		(10)

AOCI Balance, December 31, 2021	$	(7)	$	(8)	$	(15)

(1) Relates to previous cash flow hedges used to hedge fixed rate long-term debt securities prior to their issuance.

The following amounts were reclassified from AOCI for FirstEnergy in the years ended December 31, 2021, 2020 and 2019:


	For the Years Ended December 31,						Affected Line Item in Consolidated Statements of Income
Reclassifications from AOCI (1)	2021		2020		2019
	(In millions)
Gains & losses on cash flow hedges

Long-term debt	$	1	$	1	$	2	Interest expense

	$	1	$	1	$	2	Net of tax






Defined benefit pension and OPEB plans
Prior-service costs	$	(14)	$	(34)	$	(29)	(2)
	3		8		8		Income taxes
	$	(11)	$	(26)	$	(21)	Net of tax

(1) Amounts in parenthesis represent credits to the Consolidated Statements of Income (Loss) from AOCI.
(2) Prior-service costs are reported within Miscellaneous income, net within Other Income (Expense) on FirstEnergy’s Consolidated Statements of Income. Components are included in the computation of net periodic cost (credits), see Note 4, "Pension and Other Postemployment Benefits," for additional details.