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Stock Based Compensation | 9 Months Ended
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Sep. 30, 2023
Stock-Based Compensation [Abstract] |
Stock-Based Compensation | 5. Stock-Based Compensation The following table presents the Registrants' pre-tax compensation expense and related income tax benefit for the three and nine months ended September 30, 2023 and 2022 related to performance units and restricted stock units for the Registrants' employees.
|  | OGE Energy |  |  | OG&E |
|  | Three Months Ended |  |  | Nine Months Ended |  |  | Three Months Ended |  |  | Nine Months Ended |
|  | September 30, |  |  | September 30, |  |  | September 30, |  |  | September 30, |
(In millions) |  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Performance units |  | $ | 2.3 |  |  | $ | 1.7 |  |  | $ | 6.8 |  |  | $ | 5.3 |  |  | $ | 0.5 |  |  | $ | 0.6 |  |  | $ | 1.6 |  |  | $ | 1.7 |
Restricted stock units |  |  | 0.9 |  |  |  | 0.6 |  |  |  | 2.7 |  |  |  | 1.6 |  |  |  | 0.2 |  |  |  | 0.2 |  |  |  | 0.6 |  |  |  | 0.6 |
Total compensation expense |  | $ | 3.2 |  |  | $ | 2.3 |  |  | $ | 9.5 |  |  | $ | 6.9 |  |  | $ | 0.7 |  |  | $ | 0.8 |  |  | $ | 2.2 |  |  | $ | 2.3 |
Income tax benefit |  | $ | 0.8 |  |  | $ | 0.5 |  |  | $ | 2.3 |  |  | $ | 1.7 |  |  | $ | 0.2 |  |  | $ | 0.2 |  |  | $ | 0.5 |  |  | $ | 0.6 |
During the nine months ended September 30, 2023, OGE Energ y issued 82,321 share s of new common stock pursuant to OGE Energy's Stock Incentive Plan and issued 2,371 shares of treasury stock to satisfy payouts of earned performance units and restricted stock unit grants to the Registrants' employees. During the nine months ended September 30, 2023, OGE Energy granted 213,442 performance units (based on total shareholder return over a three-year period) and 114,926 restricted stock units (primarily a three-year cliff vesting period) to employees at $43.74 and $37.52 fair value per share, respectively. Of those performance units and restricted stock units granted, 65,069 and 35,034 were granted to OG&E employees, respectively, at $43.74 and $37.52 fair value per share, respectively.

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