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v3.21.2

Summary of Significant Accounting Policies (Tables) | 9 Months Ended
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Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Schedule of Regulatory Assets and Liabilities [Table Text Block] | The following table presents a summary of OG&E's regulatory assets and liabilities.
| September 30, | December 31,
(In millions) | 2021 | 2020
REGULATORY ASSETS |  |
Current: |  |
Fuel clause under recoveries | $ | 98.2 |  | $ | — |
SPP cost tracker under recoveries (A) | 7.7 |  | 7.0 |
Generation Capacity Replacement rider under recoveries (A) | 1.7 |  | 4.4 |
Other (A) | 7.7 |  | 8.4 |
Total current regulatory assets | $ | 115.3 |  | $ | 19.8 |
Non-current: |  |
Oklahoma Winter Storm Uri costs | $ | 756.3 |  | $ | — |
Oklahoma deferred storm expenses | 173.8 |  | 158.8 |
Benefit obligations regulatory asset | 130.6 |  | 164.9 |
Arkansas Winter Storm Uri costs | 91.0 |  | — |
Pension tracker | 41.6 |  | 18.1 |
Sooner Dry Scrubbers | 19.1 |  | 19.7 |
Arkansas deferred pension expenses | 11.8 |  | 9.3 |
Unamortized loss on reacquired debt | 9.1 |  | 9.7 |
COVID-19 impacts | 8.0 |  | 6.4 |
Frontier Plant deferred expenses | 7.1 |  | 6.4 |
Smart Grid | 5.9 |  | 11.2 |
Other | 10.6 |  | 11.1 |
Total non-current regulatory assets | $ | 1,264.9 |  | $ | 415.6 |
REGULATORY LIABILITIES |  |
Current: |  |
Oklahoma energy efficiency rider over recoveries (B) | $ | 4.7 |  | $ | 1.5 |
Fuel clause over recoveries | — |  | 28.6 |
Other (B) | 1.6 |  | 5.0 |
Total current regulatory liabilities | $ | 6.3 |  | $ | 35.1 |
Non-current: |  |
Income taxes refundable to customers, net | $ | 938.8 |  | $ | 867.4 |
Accrued removal obligations, net | 305.1 |  | 316.8 |
Other | 3.8 |  | 4.7 |
Total non-current regulatory liabilities | $ | 1,247.7 |  | $ | 1,188.9 |
(A)Included in Other Current Assets in the balance sheets. (B)Included in Other Current Liabilities in the balance sheets.
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block] | The following tables present changes in the components of accumulated other comprehensive income (loss) attributable to OGE Energy during the nine months ended September 30, 2021 and 2020. All amounts below are presented net of tax.
(In millions) | Pension Plan and Restoration of Retirement Income Plan |  | Postretirement Benefit Plans |  | Other Comprehensive Gain (Loss) from Unconsolidated Affiliates |  |  |  | Total
Balance at December 31, 2020 | $ | (34.1) |  |  |  |  | $ | 3.3 |  |  |  | $ | (1.3) |  |  |  |  | $ | (32.1) |
Other comprehensive income before reclassifications | — |  |  |  |  | — |  |  |  | 0.6 |  |  |  |  | 0.6 |
Amounts reclassified from accumulated other comprehensive income (loss) | 1.3 |  |  |  |  | (0.9) |  |  |  | — |  |  |  |  | 0.4 |
Settlement cost | 4.8 |  |  |  |  | — |  |  |  | — |  |  |  |  | 4.8 |
Balance at September 30, 2021 | $ | (28.0) |  |  |  |  | $ | 2.4 |  |  |  | $ | (0.7) |  |  |  |  | $ | (26.3) |
(In millions) | Pension Plan and Restoration of Retirement Income Plan |  |  | Postretirement Benefit Plans |  | Other Comprehensive Loss from Unconsolidated Affiliates |  | Total
Balance at December 31, 2019 | $ | (35.1) |  |  |  |  | $ | 7.8 |  |  |  | $ | (0.6) |  |  | $ | (27.9) |
Other comprehensive loss before reclassifications | — |  |  |  |  | — |  |  |  | (0.9) |  |  | (0.9) |
Amounts reclassified from accumulated other comprehensive income (loss) | 2.9 |  |  |  |  | (1.3) |  |  |  | — |  |  | 1.6 |
Settlement cost | 1.5 |  |  |  |  | — |  |  |  | — |  |  | 1.5 |
Balance at September 30, 2020 | $ | (30.7) |  |  |  |  | $ | 6.5 |  |  |  | $ | (1.5) |  |  | $ | (25.7) |
Schedule of Amounts Reclassified out of Accumulated Other Comprehensive Income [Table Text Block] | The following table presents significant amounts reclassified out of accumulated other comprehensive income (loss) attributable to OGE Energy by the respective line items in net income (loss) during the three and nine months ended September 30, 2021 and 2020.
Details about Accumulated Other Comprehensive Income (Loss) Components | Amount Reclassified from Accumulated Other Comprehensive Income (Loss) | Affected Line Item in OGE Energy's Statements of Income
| Three Months Ended | Nine Months Ended |
| September 30, | September 30, |
(In millions) | 2021 | 2020 | 2021 | 2020 |
Amortization of Pension Plan and Restoration of Retirement Income Plan items: |  |  |  |  |
Actuarial losses | $ | (0.6) |  | $ | (1.2) |  | $ | (1.8) |  | $ | (3.8) |  | (A)
Prior service cost | (0.1) |  | — |  | (0.1) |  | — |  | (A)
Settlement cost | (1.4) |  | (1.8) |  | (6.7) |  | (2.1) |  | (A)
| (2.1) |  | (3.0) |  | (8.6) |  | (5.9) |  | Income (Loss) Before Taxes
| (0.5) |  | (0.8) |  | (2.5) |  | (1.5) |  | Income Tax Expense (Benefit)
| $ | (1.6) |  | $ | (2.2) |  | $ | (6.1) |  | $ | (4.4) |  | Net Income (Loss)
Amortization of postretirement benefit plans items: |  |  |  |  |
Prior service credit | $ | 0.4 |  | $ | 0.6 |  | $ | 1.3 |  | $ | 1.7 |  | (A)
Actuarial gains (losses) | — |  | — |  | (0.1) |  | 0.1 |  | (A)
| 0.4 |  | 0.6 |  | 1.2 |  | 1.8 |  | Income (Loss) Before Taxes
| 0.1 |  | 0.2 |  | 0.3 |  | 0.5 |  | Income Tax Expense (Benefit)
| $ | 0.3 |  | $ | 0.4 |  | $ | 0.9 |  | $ | 1.3 |  | Net Income (Loss)
Total reclassifications for the period, net of tax | $ | (1.3) |  | $ | (1.8) |  | $ | (5.2) |  | $ | (3.1) |  | Net Income (Loss)
(A)These accumulated other comprehensive income (loss) components are included in the computation of net periodic benefit cost (see Note 12 for additional information).

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