Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Regulatory Assets and Liabilities [Table Text Block]

The following table is a summary of OG&E's regulatory assets and liabilities.



	June 30,		December 31,
(In millions)	2018		2017
REGULATORY ASSETS
Current:
Oklahoma demand program rider under recovery (A)	$	16.7	$	31.6
SPP cost tracker under recovery (A)	0.8		7.7
Other (A)	2.2		1.5
Total current regulatory assets	$	19.7	$	40.8
Non-current:
Benefit obligations regulatory asset	$	171.9	$	177.2
Deferred storm expenses	39.0		42.2
Smart Grid	29.3		32.8
Unamortized loss on reacquired debt	11.8		12.3
Other	18.2		18.5
Total non-current regulatory assets	$	270.2	$	283.0
REGULATORY LIABILITIES
Current:
Fuel clause over recoveries	$	38.7	$	1.7
Other (B)	2.5		2.2
Total current regulatory liabilities	$	41.2	$	3.9
Non-current:
Income taxes refundable to customers, net	$	944.2	$	955.5
Accrued removal obligations, net	300.2		288.4
Pension tracker	44.4		32.3
Other	7.3		7.2
Total non-current regulatory liabilities	$	1,296.1	$	1,283.4


(A)	Included in Other Current Assets on the Condensed Consolidated Balance Sheets.


(B)	Included in Other Current Liabilities on the Condensed Consolidated Balance Sheets.

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

The following tables summarize changes in the components of accumulated other comprehensive income (loss) attributable to the Company during the six months ended June 30, 2018 and 2017. All amounts below are presented net of tax.



	Pension Plan and Restoration of Retirement Income Plan					Postretirement Benefit Plans
(In millions)	Net income (loss)			Prior service cost		Net income		Prior service credit			Total
Balance at December 31, 2017	$	(32.7	)	$	—	$	2.5	$	7.0		$	(23.2	)
Amounts reclassified from accumulated other comprehensive income (loss)	1.7			—		—		(0.8		)	0.9
Balance at June 30, 2018	$	(31.0	)	$	—	$	2.5	$	6.2		$	(22.3	)



	Pension Plan and Restoration of Retirement Income Plan					Postretirement Benefit Plans
(In millions)	Net income (loss)			Prior service cost		Net income		Prior service credit		Total
Balance at December 31, 2016	$	(32.1	)	$	0.1	$	2.7	$	—	$	(29.3	)
Amounts reclassified from accumulated other comprehensive income	1.4			—		—		—		1.4
Balance at June 30, 2017	$	(30.7	)	$	0.1	$	2.7	$	—	$	(27.9	)

Schedule of Amounts Reclassified out of Accumulated Other Comprehensive Income [Table Text Block]

The following table summarizes significant amounts reclassified out of accumulated other comprehensive income (loss) by the respective line items in net income during the three and six months ended June 30, 2018 and 2017.



Details about Accumulated Other Comprehensive Income (Loss) Components	Amount Reclassified from Accumulated Other Comprehensive Income (Loss)												Affected Line Item in the Condensed Consolidated Statements of Income
	Three Months Ended						Six Months Ended
	June 30,						June 30,
(In millions)	2018			2017			2018			2017
Amortization of Pension Plan and Restoration of Retirement Income Plan items:
Actuarial losses (A)	$	(1.3	)	$	(1.2	)	$	(2.2	)	$	(2.2	)	Other Net Periodic Benefit Income (Expense)
	(0.3		)	(0.4		)	(0.5		)	(0.8		)	Income Tax Expense
	$	(1.0	)	$	(0.8	)	$	(1.7	)	$	(1.4	)	Net Income

Amortization of postretirement benefit plans items:
Prior service credit (A)	$	0.5		$	—		$	1.1		$	—		Other Net Periodic Benefit Income (Expense)
	0.2			—			0.3			—			Income Tax Expense
	$	0.3		$	—		$	0.8		$	—		Net Income

Total reclassifications for the period, net of tax	$	(0.7	)	$	(0.8	)	$	(0.9	)	$	(1.4	)	Net Income


(A)	These accumulated other comprehensive income (loss) components are included in the computation of net periodic benefit cost (see Note 11 for additional information).