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Retirement Plans and Postretirement Benefit Plans | 9 Months Ended
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Sep. 30, 2016
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 a plan year exceed the service cost and interest cost components of the organization’s net periodic pension cost. During the quarter ended June 30, 2016, the Company experienced a settlement of its Supplemental Executive Retirement Plan and its non-qualified Restoration of Retirement Income Plan. As a result, the Company recorded pension settlement charges of $8.7 million during the nine months ended September 30, 2016. 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 increase the Company’s total pension expense over time, as the charges were an acceleration of costs that otherwise would be recognized as pension expense in future periods. 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) | 2016 (B) | 2015 (B) | 2016 (C) | 2015 (C) |  | 2016 (B) | 2015 (B) | 2016 (C) | 2015 (C)
Service cost | $ | 4.0 |  | $ | 4.2 |  | $ | 11.9 |  | $ | 12.1 |  |  | $ | — |  | $ | 0.4 |  | $ | 0.2 |  | $ | 1.0 |
Interest cost | 6.4 |  | 6.6 |  | 19.1 |  | 19.6 |  |  | 0.1 |  | 0.2 |  | 0.3 |  | 0.5 |
Expected return on plan assets | (10.4 | ) | (11.0 | ) | (31.1 | ) | (34.5 | ) |  | — |  | — |  | — |  | — |
Amortization of net loss | 4.1 |  | 3.8 |  | 12.3 |  | 13.5 |  |  | 0.2 |  | 0.2 |  | 0.5 |  | 0.5 |
Amortization of unrecognized prior service cost (A) | (0.1 | ) | 0.1 |  | (0.1 | ) | 0.3 |  |  | 0.1 |  | — |  | 0.1 |  | 0.1 |
Settlement | — |  | 16.2 |  | — |  | 16.2 |  |  | — |  | — |  | 8.7 |  | — |
Total net periodic benefit cost | 4.0 |  | 19.9 |  | 12.1 |  | 27.2 |  |  | 0.4 |  | 0.8 |  | 9.8 |  | 2.1 |
Less: Amount paid by unconsolidated affiliates | 1.3 |  | 1.0 |  | 3.8 |  | 3.1 |  |  | 0.1 |  | — |  | 0.3 |  | 0.1 |
Net periodic benefit cost (net of unconsolidated affiliates) | $ | 2.7 |  | $ | 18.9 |  | $ | 8.3 |  | $ | 24.1 |  |  | $ | 0.3 |  | $ | 0.8 |  | $ | 9.5 |  | $ | 2.0 |
(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 $3.0 million and $19.7 million of net periodic benefit cost recognized during the three months ended September 30, 2016 and 2015, respectively, OG&E recognized the following:
• | an increase in pension expense during the three months ended September 30, 2016 of $2.4 million and a deferral of $4.7 million for the three months ended September 30, 2015, 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); and
• | during the three months ended September 30, 2016 there were no costs relating to the deferral of pension expense compared to $1.4 million for the three months ended September 30, 2015 related to the Arkansas jurisdictional portion of the pension settlement charge of $16.2 million during the three months ended September 30, 2015.
(C) | In addition to the $17.8 million and $26.1 million of net periodic benefit cost recognized during the nine months ended September 30, 2016 and 2015, respectively, OG&E recognized the following:
• | an increase in pension expense during the nine months ended September 30, 2016 and 2015 of $6.7 million and $0.6 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); and
• | costs relating to the deferral of pension expense during the nine months ended September 30, 2016 and 2015 of $0.1 million and $1.4 million, respectively, related to the Arkansas jurisdictional portion of the pension settlement charge of $8.7 million and $16.2 million, respectively.
| Postretirement Benefit Plans
| Three Months Ended | Nine Months Ended
| September 30, | September 30,
(In millions) | 2016 (B) | 2015 (B) | 2016 (C) | 2015 (C)
Service cost | $ | 0.2 |  | $ | 0.4 |  | $ | 0.6 |  | $ | 1.2 |
Interest cost | 2.4 |  | 2.6 |  | 7.1 |  | 7.7 |
Expected return on plan assets | (0.6 | ) | (0.6 | ) | (1.7 | ) | (1.8 | )
Amortization of net loss | 0.6 |  | 3.5 |  | 1.9 |  | 10.4 |
Amortization of unrecognized prior service cost (A) | (2.1 | ) | (4.1 | ) | (6.5 | ) | (12.4 | )
Total net periodic benefit cost | 0.5 |  | 1.8 |  | 1.4 |  | 5.1 |
Less: Amount paid by unconsolidated affiliates | — |  | 0.4 |  | 0.1 |  | 1.0 |
Net periodic benefit cost (net of unconsolidated affiliates) | $ | 0.5 |  | $ | 1.4 |  | $ | 1.3 |  | $ | 4.1 |
(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 $0.5 million and $1.4 million of net periodic benefit cost recognized during the three months ended September 30, 2016 and 2015, respectively, OG&E recognized an increase in postretirement medical expense during the three months ended September 30, 2016 and 2015 of $1.9 million and $1.4 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 $1.3 million and $4.1 million of net periodic benefit cost recognized during the nine months ended September 30, 2016 and 2015, respectively, OG&E recognized an increase in postretirement medical expense during the nine months ended September 30, 2016 and 2015 of $5.9 million and $4.3 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).
| Three Months Ended | Nine Months Ended
| September 30, | September 30,
(In millions) | 2016 | 2015 | 2016 | 2015
Capitalized portion of net periodic pension benefit cost | $ | 1.0 |  | $ | 2.6 |  | $ | 3.0 |  | $ | 4.6 |
Capitalized portion of net periodic postretirement benefit cost | 0.2 |  | 0.5 |  | 0.6 |  | 1.4 |
Pension Plan Funding In July 2016, the Company contributed $20.0 million to its Pension Plan. No additional contributions are expected in 2016.

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