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Retirement Plans and Postretirement Benefit Plans | 9 Months Ended
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Sep. 30, 2015
Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract] |
Pension and Other Postretirement Benefits Disclosure [Text Block] | Retirement Plans and Postretirement Benefit Plans In accordance with ASC Topic 715, "Compensation - Retirement Benefits," a one-time settlement charge is required to be recorded by an organization when lump sum payments or other settlements that relieve the organization from the responsibility for the pension benefit obligation during the plan year exceed the service cost and interest cost components of the organization's net periodic pension cost. During the first nine months of 2015, the Company experienced an increase in both the number of employees electing to retire and the amount of lump sum payments paid to such employees upon retirement. As a result, the Company recorded pension settlement charges of $16.2 million in the third quarter of 2015. The pension settlement charge did not require a cash outlay by the Company and did not increase the Company's total pension expense over time, as the charge was an acceleration of costs that otherwise would be recognized as pension expense in future periods. OG&E recovers specific amounts of pension and postretirement medical costs in rates approved in its Oklahoma rate cases. In accordance with approved orders, OG&E defers the difference between actual pension and postretirement medical expenses and the amount approved in its last Oklahoma rate case as a regulatory asset or regulatory liability. These amounts have been recorded in the pension tracker in the regulatory assets and liabilities table in Note 1. The details of net periodic benefit cost, before consideration of capitalized amounts, of the Company's Pension Plan, the Restoration of Retirement Income Plan and the postretirement benefit plans included in the Condensed Consolidated Financial Statements are as follows: Net Periodic Benefit Cost
| Pension Plan |  | Restoration of Retirement Income Plan
| Three Months Ended | Nine Months Ended |  | Three Months Ended | Nine Months Ended
| September 30, | September 30, |  | September 30, | September 30,
(In millions) | 2015 (B) | 2014 (B) | 2015 (C) | 2014 (C) |  | 2015 (B) | 2014 (B) | 2015 (C) | 2014 (C)
Service cost | $ | 4.2 |  | $ | 3.9 |  | $ | 12.1 |  | $ | 11.5 |  |  | $ | 0.4 |  | $ | 0.3 |  | $ | 1.0 |  | $ | 0.8 |
Interest cost | 6.6 |  | 7.0 |  | 19.6 |  | 21.1 |  |  | 0.2 |  | 0.2 |  | 0.5 |  | 0.5 |
Expected return on plan assets | (11.0 | ) | (11.3 | ) | (34.5 | ) | (34.0 | ) |  | — |  | — |  | — |  | — |
Amortization of net loss | 3.8 |  | 3.6 |  | 13.5 |  | 10.7 |  |  | 0.2 |  | 0.1 |  | 0.5 |  | 0.2 |
Amortization of unrecognized prior service cost (A) | 0.1 |  | 0.4 |  | 0.3 |  | 1.3 |  |  | — |  | — |  | 0.1 |  | 0.1 |
Settlement | 16.2 |  | — |  | 16.2 |  | — |  |  | — |  | — |  | — |  | — |
Total net periodic benefit cost | 19.9 |  | 3.6 |  | 27.2 |  | 10.6 |  |  | 0.8 |  | 0.6 |  | 2.1 |  | 1.6 |
Less: Amount paid by unconsolidated affiliates | 1.0 |  | 0.9 |  | 3.1 |  | 2.6 |  |  | — |  | — |  | 0.1 |  | 0.1 |
Net periodic benefit cost (net of unconsolidated affiliates) | $ | 18.9 |  | $ | 2.7 |  | $ | 24.1 |  | $ | 8.0 |  |  | $ | 0.8 |  | $ | 0.6 |  | $ | 2.0 |  | $ | 1.5 |
(A) | Unamortized prior service cost is amortized on a straight-line basis over the average remaining service period to the first eligibility age of participants who are expected to receive a benefit and are active at the date of the plan amendment.
(B) | In addition to the $19.7 million and $3.3 million of net periodic benefit cost recognized during the three months ended September 30, 2015 and 2014, respectively, OG&E recognized the following:
• | an increase in pension expense during the three months ended September 30, 2015 and 2014 of $2.7 million and $2.8 million, respectively, to maintain the allowable amount to be recovered for pension expense in the Oklahoma jurisdiction which are included in the pension tracker regulatory liability (see Note 1);
• | a deferral of pension expense during the three months ended September 30, 2015 of $7.4 million related to the pension settlement charge of $16.2 million, in accordance with the Oklahoma pension tracker regulatory liability (see Note 1); and
• | a deferral of pension expense during the three months ended September 30, 2015 of $1.4 million related to the Arkansas jurisdictional portion of the pension settlement charge of $16.2 million.
(C) | In addition to the $26.1 million and $9.5 million of net periodic benefit cost recognized during the nine months ended September 30, 2015 and 2014, respectively, OG&E recognized the following:
• | an increase in pension expense during the nine months ended September 30, 2015 and 2014 of $8.0 million and $8.4 million, respectively, to maintain the allowable amount to be recovered for pension expense in the Oklahoma jurisdiction which are included in the pension tracker regulatory liability (see Note 1);
• | a deferral of pension expense during the nine months ended September 30, 2015 of $7.4 million related to the pension settlement charge of $16.2 million, in accordance with the Oklahoma pension tracker regulatory liability (see Note 1); and
• | a deferral of pension expense during the nine months ended September 30, 2015 of $1.4 million related to the Arkansas jurisdictional portion of the pension settlement charge of $16.2 million.
| Postretirement Benefit Plans
| Three Months Ended | Nine Months Ended
| September 30, | September 30,
(In millions) | 2015 (B) | 2014 (B) | 2015 (C) | 2014 (C)
Service cost | $ | 0.4 |  | $ | 0.7 |  | $ | 1.2 |  | $ | 2.3 |
Interest cost | 2.6 |  | 2.8 |  | 7.7 |  | 8.5 |
Expected return on plan assets | (0.6 | ) | (0.6 | ) | (1.8 | ) | (1.8 | )
Amortization of net loss | 3.5 |  | 3.1 |  | 10.4 |  | 9.3 |
Amortization of unrecognized prior service cost (A) | (4.1 | ) | (4.1 | ) | (12.4 | ) | (12.4 | )
Total net periodic benefit cost | 1.8 |  | 1.9 |  | 5.1 |  | 5.9 |
Less: Amount paid by unconsolidated affiliates | 0.4 |  | 0.3 |  | 1.0 |  | 1.0 |
Net periodic benefit cost (net of unconsolidated affiliates) | $ | 1.4 |  | $ | 1.6 |  | $ | 4.1 |  | $ | 4.9 |
(A) | Unamortized prior service cost is amortized on a straight-line basis over the average remaining service period to the first eligibility age of participants who are expected to receive a benefit and are active at the date of the plan amendment.
(B) | In addition to the $1.4 million and $1.6 million of net periodic benefit cost recognized during the three months ended September 30, 2015 and 2014, respectively, OG&E recognized an increase in postretirement medical expense during the three months ended September 30, 2015 and 2014 of $1.4 million and $1.3 million, respectively, to maintain the allowable amount to be recovered for postretirement medical expense in the Oklahoma jurisdiction which are included in the pension tracker regulatory liability (see Note 1).
(C) | In addition to the $4.1 million and $4.9 million of net periodic benefit cost recognized during the nine months ended September 30, 2015 and 2014, respectively, OG&E recognized an increase in postretirement medical expense during the nine months ended September 30, 2015 and 2014 of $4.3 million and $3.9 million, respectively, to maintain the allowable amount to be recovered for postretirement medical expense in the Oklahoma jurisdiction which are included in the pension tracker regulatory liability (see Note 1).
| Three Months Ended | Nine Months Ended
| September 30, | September 30,
(In millions) | 2015 | 2014 | 2015 | 2014
Capitalized portion of net periodic pension benefit cost | $ | 2.6 |  | $ | 0.9 |  | $ | 4.6 |  | $ | 2.6 |
Capitalized portion of net periodic postretirement benefit cost | 0.5 |  | 0.5 |  | 1.4 |  | 1.5 |

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