XML 27 R18.htm IDEA: XBRL DOCUMENT
v3.7.0.1

Retirement Plans and Postretirement Benefit Plans | 3 Months Ended
--- | ---
Mar. 31, 2017
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 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 |  | Postretirement Benefit Plans
| Three Months Ended |  | Three Months Ended |  | Three Months Ended
| March 31, |  | March 31, |  | March 31,
(In millions) | 2017 (B) | 2016 (B) |  | 2017 (B) | 2016 (B) |  | 2017 (B) | 2016 (B)
Service cost | $ | 4.2 |  | $ | 4.4 |  |  | $ | 0.1 |  | $ | 0.1 |  |  | $ | 0.2 |  | $ | 0.3 |
Interest cost | 6.5 |  | 6.6 |  |  | 0.1 |  | 0.1 |  |  | 2.2 |  | 2.3 |
Expected return on plan assets | (10.7 | ) | (10.5 | ) |  | — |  | — |  |  | (0.6 | ) | (0.6 | )
Amortization of net loss | 4.0 |  | 4.2 |  |  | 0.1 |  | 0.2 |  |  | 0.6 |  | 0.5 |
Amortization of unrecognized prior service cost (A) | — |  | — |  |  | — |  | — |  |  | — |  | (2.2 | )
Total net periodic benefit cost | 4.0 |  | 4.7 |  |  | 0.3 |  | 0.4 |  |  | 2.4 |  | 0.3 |
Less: Amount paid by unconsolidated affiliates | 0.8 |  | 1.3 |  |  | — |  | — |  |  | 0.4 |  | 0.1 |
Net periodic benefit cost (net of unconsolidated affiliates) | $ | 3.2 |  | $ | 3.4 |  |  | $ | 0.3 |  | $ | 0.4 |  |  | $ | 2.0 |  | $ | 0.2 |
(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 $5.5 million and $4.0 million of net periodic benefit cost recognized during the three months ended March 31, 2017 and 2016, respectively, OG&E recognized the following:
• | an increase in pension expense during the three months ended March 31, 2017 and 2016 of $2.9 million and $2.3 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
• | an increase in postretirement medical expense in the three months ended March 31, 2017 and 2016 of $1.1 million and $2.0 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 for regulatory liability (see Note 1).
| Three Months Ended
| March 31,
(In millions) | 2017 | 2016
Capitalized portion of net periodic pension benefit cost | $ | 1.0 |  | $ | 1.2 |
Capitalized portion of net periodic postretirement benefit cost | 0.7 |  | 0.1 |

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

X
- Definition The entire disclosure for pension and other postretirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 80 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=65877416&loc=SL14450702-114947 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e2410-114920 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 60 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6414203&loc=d3e39675-114964 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 70 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=49170846&loc=d3e28014-114942 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 60 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=66047640&loc=d3e39622-114963 + Details
Name: | us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration