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v3.26.1

Summary of Significant Accounting Policies (Tables) | 6 Months Ended
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Jun. 30, 2026
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.
|  | June 30, |  |  | December 31, |
(In millions) |  | 2026 |  |  | 2025 |
REGULATORY ASSETS |  |  |  |  |  |
Current: |  |  |  |  |  |
SPP cost tracker under recoveries (A) |  | $ | 6.0 |  |  | $ | 7.1 |
Other (A) |  |  | 6.7 |  |  |  | 4.3 |
Total current regulatory assets |  | $ | 12.7 |  |  | $ | 11.4 |
Non-current: |  |  |  |  |  |
Oklahoma deferred storm expenses |  | $ | 207.1 |  |  | $ | 224.7 |
Pension tracker |  |  | 84.2 |  |  |  | 88.7 |
Benefit obligations regulatory asset |  |  | 82.7 |  |  |  | 85.6 |
Oklahoma PISA deferred costs, net |  |  | 64.5 |  |  |  | 22.9 |
Arkansas Winter Storm Uri costs |  |  | 50.0 |  |  |  | 54.2 |
Oklahoma SAP S/4 HANA deferred expenses |  |  | 16.3 |  |  |  | 16.5 |
Sooner Dry Scrubbers |  |  | 15.1 |  |  |  | 15.5 |
Oklahoma vegetation management program deferred costs |  |  | 9.0 |  |  |  | 13.9 |
Arkansas deferred pension expenses |  |  | 8.4 |  |  |  | 9.3 |
Arkansas capacity power purchase agreements |  |  | 7.7 |  |  |  | 6.7 |
Unamortized loss on reacquired debt |  |  | 5.1 |  |  |  | 5.5 |
COVID-19 impacts |  |  | 3.5 |  |  |  | 4.1 |
Other |  |  | 8.8 |  |  |  | 9.6 |
Total non-current regulatory assets |  | $ | 562.4 |  |  | $ | 557.2 |
REGULATORY LIABILITIES |  |  |  |  |  |
Current: |  |  |  |  |  |
Oklahoma fuel clause over recoveries |  | $ | 131.8 |  |  | $ | 15.7 |
Arkansas fuel clause over recoveries |  |  | 20.2 |  |  |  | 11.4 |
Oklahoma Energy Efficiency Rider over recoveries (B) |  |  | 10.2 |  |  |  | 5.8 |
Other (B) |  |  | 1.7 |  |  |  | 2.0 |
Total current regulatory liabilities |  | $ | 163.9 |  |  | $ | 34.9 |
Non-current: |  |  |  |  |  |
Income taxes refundable to customers, net |  | $ | 689.9 |  |  | $ | 718.9 |
Accrued removal obligations, net |  |  | 241.3 |  |  |  | 234.7 |
Other |  |  | 4.4 |  |  |  | 3.5 |
Total non-current regulatory liabilities |  | $ | 935.6 |  |  | $ | 957.1 |
(A) Included in Other Current Assets in the condensed balance sheets. (B) Included in Other Current Liabilities in the condensed balance sheets.
Summary of Accumulated Other Comprehensive Income (Loss) | The following tables present changes in the components of accumulated other comprehensive income (loss) attributable to OGE Energy during the six months ended June 30, 2026 and 2025. All amounts below are presented net of tax.
(In millions) | Pension Plan and Restoration of Retirement Income Plan |  | Postretirement Benefit Plans |  | Total |
Balance at December 31, 2025 | $ | (10.0 | ) | $ | 7.4 |  | $ | (2.6 | )
Amounts reclassified from accumulated other comprehensive income (loss) |  | 0.3 |  |  | (0.2 | ) |  | 0.1 |
Balance at June 30, 2026 | $ | (9.7 | ) | $ | 7.2 |  | $ | (2.5 | )
(In millions) | Pension Plan and Restoration of Retirement Income Plan |  | Postretirement Benefit Plans |  | Total |
Balance at December 31, 2024 | $ | (8.8 | ) | $ | 6.1 |  | $ | (2.7 | )
Amounts reclassified from accumulated other comprehensive income (loss) |  | 0.2 |  |  | — |  |  | 0.2 |
Balance at June 30, 2025 | $ | (8.6 | ) | $ | 6.1 |  | $ | (2.5 | )
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 three and six months ended June 30, 2026 and 2025.
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 |  |  | Six Months Ended |  |  |
|  | June 30, |  |  | June 30, |  |  |
(In millions) |  | 2026 |  |  | 2025 |  |  | 2026 |  |  | 2025 |  |  |
Amortization of Pension Plan and Restoration of Retirement Income Plan items: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Actuarial losses |  | $ | (0.1 | ) |  | $ | (0.1 | ) |  | $ | (0.2 | ) |  | $ | (0.2 | ) |  | (A)
Prior service cost |  |  | (0.1 | ) |  |  | — |  |  |  | (0.2 | ) |  |  | (0.1 | ) |  | (A)
|  |  | (0.2 | ) |  |  | (0.1 | ) |  |  | (0.4 | ) |  |  | (0.3 | ) |  | Income Before Taxes
|  |  | — |  |  |  | — |  |  |  | (0.1 | ) |  |  | (0.1 | ) |  | Income Tax Expense
|  | $ | (0.2 | ) |  | $ | (0.1 | ) |  | $ | (0.3 | ) |  | $ | (0.2 | ) |  | Net Income
Amortization of postretirement benefit plans items: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Actuarial gains |  | $ | 0.1 |  |  | $ | — |  |  | $ | 0.2 |  |  | $ | 0.1 |  |  | (A)
|  |  | 0.1 |  |  |  | — |  |  |  | 0.2 |  |  |  | 0.1 |  |  | Income Before Taxes
|  |  | — |  |  |  | — |  |  |  | — |  |  |  | 0.1 |  |  | Income Tax Expense
|  | $ | 0.1 |  |  | $ | — |  |  | $ | 0.2 |  |  | $ | — |  |  | Net Income
Total reclassifications for the period, net of tax |  | $ | (0.1 | ) |  | $ | (0.1 | ) |  | $ | (0.1 | ) |  | $ | (0.2 | ) |  | Net Income
(A) These accumulated other comprehensive income (loss) components are included in the computation of net periodic benefit cost (see Note 10 for additional information).

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