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EQUITY COMPENSATION (Tables)

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement [Abstract]

Schedule of Equity Compensation Expense and Associated Income Tax Benefits

The following table summarizes the Evergy Companies' equity compensation expense and the associated income tax benefit.

						2023						2022						2021
Evergy						(millions)
Equity compensation expense						$	17.7					$	18.8					$	15.6
Income tax (expense) benefit						1.6						2.6						(0.1)
Evergy Kansas Central
Equity compensation expense						6.5						8.4						6.9
Income tax (expense) benefit						1.4						1.7						(0.2)
Evergy Metro
Equity compensation expense						5.7						6.0						5.1
Income tax (expense) benefit						(0.6)						0.2						(0.6)

Schedule of Restricted Stock Unit Activity

RSU activity for awards with performance measures for 2023 is summarized in the following table.

			Nonvested Restricted Share Units												Grant Date Fair Value*
Beginning balance as of January 1, 2023						546,898												$	63.57
Granted						231,069												59.77
Vested						(108,041)												87.98
Forfeited						(6,199)												58.44
Ending balance as of December 31, 2023						663,727												58.32

* weighted-average

RSU activity for awards with only service requirements for 2023 is summarized in the following table.

			Nonvested Restricted Share Units												Grant Date Fair Value*
Beginning balance as of January 1, 2023						239,495												$	58.98
Granted						79,199												57.47
Vested						(52,412)												62.92
Forfeited						(2,068)												57.35
Ending balance as of December 31, 2023						264,214												57.76

* weighted-average

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Tabular disclosure of cost recognized for award under share-based payment arrangement by plan. Includes, but is not limited to, related tax benefit.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

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Tabular disclosure of the number and weighted-average grant date fair value for restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock units that were granted, vested, or forfeited during the year.

+ References

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-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)(1)
-Publisher FASB
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