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Summary of Significant Accounting Policies (Tables)

6 Months Ended

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).