Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2011

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Regulatory Assets and Liabilities [Table Text Block]

The following table is a summary of OG&E's regulatory assets and liabilities at:

	September 30,		December 31,
(In millions)	2011		2010
Regulatory Assets
Current
Fuel clause under recoveries	$	33.2	$	1.0
Other (A)	8.7		4.9
Total Current Regulatory Assets	$	41.9	$	5.9
Non-Current
Benefit obligations regulatory asset	$	274.0	$	365.5
Income taxes recoverable from customers, net	51.8		43.3
Smart Grid	29.4		14.2
Deferred storm expenses	25.5		28.6
Unamortized loss on reacquired debt	14.5		15.3
Deferred Pension expenses	10.2		13.5
Red Rock deferred expenses	6.9		7.2
Other	3.0		1.8
Total Non-Current Regulatory Assets	$	415.3	$	489.4
Regulatory Liabilities
Current
Smart Grid rider over collections (B)	$	23.5	$	10.4
Fuel clause over recoveries	8.5		29.9
Other (B)	15.7		10.5
Total Current Regulatory Liabilities	$	47.7	$	50.8
Non-Current
Accrued removal obligations, net	$	204.5	$	184.9
Pension tracker	18.7		8.2
Total Non-Current Regulatory Liabilities	$	223.2	$	193.1

(A) Included in Other Current Assets on the Condensed Consolidated Balance Sheets.

(B) Included in Other Current Liabilities on the Condensed Consolidated Balance Sheets.