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Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Regulatory Assets and Liabilities

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

December 31 (In millions)		2024				2023
REGULATORY ASSETS
Current:
Oklahoma fuel clause under recoveries		$	112.7			$	—
Oklahoma Energy Efficiency Rider under recoveries (A)			7.0				3.8
Other (A)			3.8				2.7
Total current regulatory assets		$	123.5			$	6.5
Non-current:
Oklahoma deferred storm expenses		$	244.3			$	261.1
Pension tracker			94.7				91.9
Benefit obligations regulatory asset			90.8				89.4
Arkansas Winter Storm Uri costs			63.0				71.0
Sooner Dry Scrubbers			16.4				17.2
Oklahoma SAP S/4 HANA deferred expenses			14.3				6.0
Arkansas deferred pension expenses			11.0				12.7
Oklahoma vegetation management program deferred costs			6.4				—
Unamortized loss on reacquired debt			6.3				7.2
COVID-19 impacts			5.4				6.8
Arkansas capacity power purchase agreements			3.5				0.6
Other			12.0				13.7
Total non-current regulatory assets		$	568.1			$	577.6
REGULATORY LIABILITIES
Current:
Arkansas fuel clause over recoveries		$	9.3			$	4.9
Oklahoma Investment Tax Credit over recoveries (B)			6.1				—
SPP cost tracker over recoveries (B)			4.1				10.4
Oklahoma fuel clause over recoveries			—				15.6
Other (B)			0.8				2.3
Total current regulatory liabilities		$	20.3			$	33.2
Non-current:
Income taxes refundable to customers, net		$	780.8			$	838.0
Accrued removal obligations, net			231.9				222.0
Other			3.7				1.6
Total non-current regulatory liabilities		$	1,016.4			$	1,061.6

(A)Included in Other Current Assets in the balance sheets.

Included in Other Current Liabilities in the balance sheets.

Summary of Components of Benefit Obligation

The following table presents a summary of the components of the benefit obligations regulatory asset.

December 31 (In millions)		2024				2023
Pension Plan and Restoration of Retirement Income Plan:
Net loss		$	76.5			$	75.9
Postretirement Benefit Plans:
Net loss			14.3				13.5
Total		$	90.8			$	89.4

Schedule of Jointly Owned Utility Plants

The following tables present OG&E's ownership interest in the jointly-owned McClain Plant and the jointly-owned Redbud Plant, and, as disclosed below, only OG&E's ownership interest is reflected in the property, plant and equipment and accumulated depreciation balances in these tables. The owners of the remaining interests in the McClain Plant and the Redbud Plant are responsible for providing their own financing of capital expenditures. Also, only OG&E's proportionate interests of any direct expenses of the McClain Plant and the Redbud Plant, such as fuel, maintenance expense and other operating expenses, are included in the applicable financial statement captions in the statements of income.

December 31, 2024 (In millions)		Percentage Ownership				Total Property, Plant and Equipment				Accumulated Depreciation				Net Property, Plant and Equipment
McClain Plant (A)			77	%		$	244.4			$	75.8			$	168.6
Redbud Plant (A)(B)			51	%		$	556.7			$	247.7			$	309.0

(A)Construction work in progress was $0.8 million and $5.1 million for the McClain and Redbud Plants, respectively.

(B)This amount includes a plant acquisition adjustment of $148.3 million and accumulated amortization of $89.3 million.

December 31, 2023 (In millions)		Percentage Ownership				Total Property, Plant and Equipment				Accumulated Depreciation				Net Property, Plant and Equipment
McClain Plant (A)			77	%		$	265.4			$	129.2			$	136.2
Redbud Plant (A)(B)			51	%		$	548.9			$	245.5			$	303.4

(A)Construction work in progress was $0.3 million and $2.0 million for the McClain and Redbud Plants, respectively.

(B)This amount includes a plant acquisition adjustment of $148.3 million and accumulated amortization of $83.8 million.

Summary of Property Plant and Equipment

The following tables present the Registrants' major classes of property, plant and equipment and related accumulated depreciation.

December 31, 2024 (In millions)		Total Property, Plant and Equipment				Accumulated Depreciation				Net Property, Plant and Equipment
OG&E:
Distribution assets		$	6,654.5			$	1,639.8			$	5,014.7
Electric generation assets (A)			5,518.5				2,145.9				3,372.6
Transmission assets (B)			3,432.1				748.5				2,683.6
Intangible plant			752.3				203.7				548.6
Other property and equipment			705.3				244.3				461.0
OG&E property, plant and equipment			17,062.7				4,982.2				12,080.5
Non-OG&E property, plant and equipment			6.1				—				6.1
Total OGE Energy property, plant and equipment		$	17,068.8			$	4,982.2			$	12,086.6

(A)This amount includes a plant acquisition adjustment of $148.3 million and accumulated amortization of $89.3 million.

(B)This amount includes a plant acquisition adjustment of $3.3 million and accumulated amortization of $1.2 million.

December 31, 2023 (In millions)		Total Property, Plant and Equipment				Accumulated Depreciation				Net Property, Plant and Equipment
OG&E:
Distribution assets		$	6,290.1			$	1,564.3			$	4,725.8
Electric generation assets (A)			5,295.9				2,081.0				3,214.9
Transmission assets (B)			3,306.7				707.6				2,599.1
Intangible plant			568.5				219.8				348.7
Other property and equipment			643.1				236.7				406.4
OG&E property, plant and equipment			16,104.3				4,809.4				11,294.9
Non-OG&E property, plant and equipment			6.1				—				6.1
Total OGE Energy property, plant and equipment		$	16,110.4			$	4,809.4			$	11,301.0

(A)This amount includes a plant acquisition adjustment of $148.3 million and accumulated amortization of $83.8 million.

(B)This amount includes a plant acquisition adjustment of $3.3 million and accumulated amortization of $1.1 million.

Schedule of Change in Asset Retirement Obligation

The following table presents changes to OG&E's asset retirement obligations during the years ended December 31, 2024 and 2023.

(In millions)		2024				2023
Balance at January 1		$	81.3			$	78.3
Accretion expense			0.9				0.7
Liabilities settled (A)			(0.2	)			—
Revisions in estimated cash flows (B)			2.6				2.3
Balance at December 31		$	84.6			$	81.3

(A)Asset retirement obligations were settled for asbestos removal at OG&E's generating facilities.

(B)Assumptions changed due to new removal estimates related to asbestos abatement at two of OG&E's generating facilities in 2023, and wind turbine removal at three of OG&E's wind farms in 2024.

Summary of Accumulated Other Comprehensive Income (Loss) (Details)

The following table presents changes in the components of accumulated other comprehensive income (loss) attributable to OGE Energy during 2024 and 2023. All amounts below are presented net of tax.

	Pension Plan and Restoration of Retirement Income Plan						Postretirement Benefit Plans
(In millions)	Net Gain (Loss)			Prior Service Cost (Credit)			Net Gain (Loss)			Total
Balance at December 31, 2022	$	(17.5	)	$	(1.0	)	$	6.6		$	(11.9	)
Other comprehensive income (loss) before reclassifications		3.3			—			(0.8	)		2.5
Amounts reclassified from accumulated other comprehensive income (loss)		0.9			0.2			(0.1	)		1.0
Settlement cost		1.2			—			—			1.2
Net current period other comprehensive income (loss)		5.4			0.2			(0.9	)		4.7
Balance at December 31, 2023		(12.1	)		(0.8	)		5.7			(7.2	)
Other comprehensive income (loss) before reclassifications		(0.2	)		—			0.5			0.3
Amounts reclassified from accumulated other comprehensive income (loss)		0.2			0.2			(0.1	)		0.3
Regulatory classification of certain pension costs		3.9			—			—			3.9
Net current period other comprehensive income (loss)		3.9			0.2			0.4			4.5
Balance at December 31, 2024	$	(8.2	)	$	(0.6	)	$	6.1		$	(2.7	)

Reclassified Out of Accumulated Other Comprehensive Income (Loss)

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 during the years ended December 31, 2024 and 2023.

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
	Year Ended December 31,
(In millions)	2024				2023
Amortization of Pension Plan and Restoration of Retirement Income Plan items:
Actuarial losses	$	(0.3	)		$	(1.1	)	(A)
Prior service cost		(0.3	)			(0.3	)	(A)
Settlement cost		—				(1.6	)	(A)
		(0.6	)			(3.0	)	Income Before Taxes
		(0.2	)			(0.7	)	Income Tax Expense
	$	(0.4	)		$	(2.3	)	Net Income
Amortization of postretirement benefit plans items:
Actuarial gains	$	0.2			$	0.2		(A)
		0.2				0.2		Income Before Taxes
		0.1				0.1		Income Tax Expense
	$	0.1			$	0.1		Net Income
Total reclassifications for the period, net of tax	$	(0.3	)		$	(2.2	)	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).

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