Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 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:



December 31 (In millions)	2011		2010
Regulatory Assets
Current
Fuel clause under recoveries	$	1.8	$	1.0
Other (A)	14.2		4.9
Total Current Regulatory Assets	$	16.0	$	5.9
Non-Current
Benefit obligations regulatory asset	$	359.2	$	365.5
Income taxes recoverable from customers, net	54.0		43.3
Smart Grid	37.2		14.2
Deferred storm expenses	23.8		28.6
Unamortized loss on reacquired debt	14.2		15.3
Deferred Pension expenses	9.1		13.5
Other	10.4		9.0
Total Non-Current Regulatory Assets	$	507.9	$	489.4
Regulatory Liabilities
Current
Smart Grid rider over collections (B)	$	24.3	$	10.4
Fuel clause over recoveries	7.7		29.9
Other (B)	13.7		10.5
Total Current Regulatory Liabilities	$	45.7	$	50.8
Non-Current
Accrued removal obligations, net	$	208.2	$	184.9
Pension tracker	22.5		8.2
Total Non-Current Regulatory Liabilities	$	230.7	$	193.1


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


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

Components of Benefit Obligation Regulatory Asset [Table Text Block]

The following table is a summary of the components of the benefit obligations regulatory asset at:



December 31 (In millions)	2011			2010
Pension Plan and Restoration of Retirement Income Plan:
Net loss	$	266.3		$	215.0
Prior service cost	7.0			9.7
Postretirement plans:
Net loss	144.2			135.7
Prior service cost	(60.8		)	—
Net transition obligation	2.5			5.1
Total	$	359.2		$	365.5

Schedule of Net Periodic Benefit Cost Not yet Recognized [Table Text Block]

The following amounts in the benefit obligations regulatory asset at December 31, 2011 are expected to be recognized as components of net periodic benefit cost in 2012:



(In millions)
Pension Plan and Restoration of Retirement Income Plan:
Net loss	$	18.8
Prior service cost	2.5
Postretirement plans:
Net loss	17.3
Prior service cost	(13.7		)
Net transition obligation	2.5
Total	$	27.4

Schedule of Jointly Owned Utility Plants [Table Text Block]

The table below presents 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 Consolidated Statement of Income.



December 31, 2011 (In millions)	Percentage Ownership		Total Property, Plant and Equipment			Accumulated Depreciation			Net Property, Plant and Equipment
McClain Plant	77	%	$	207.2		$	73.7		$	133.5
Redbud Plant	51	%	$	461.1	(A)	$	54.3	(B)	$	406.8

(A) This amount includes a plant acquisition adjustment of $148.3 million.

(B) This amount includes accumulated amortization of the plant acquisition adjustment of $17.9 million.

Property, Plant and Equipment Disclosure [Text Block]

The Company's property, plant and equipment and related accumulated depreciation are divided into the following major classes at:



December 31, 2011 (In millions)	Total Property, Plant and Equipment		Accumulated Depreciation		Net Property, Plant and Equipment
OGE Energy (holding company)
Property, plant and equipment	$	124.6	$	90.6	$	34.0
OGE Energy property, plant and equipment	124.6		90.6		34.0
OG&E
Distribution assets	2,981.3		920.3		2,061.0
Electric generation assets	3,360.6		1,215.8		2,144.8
Transmission assets	1,464.2		339.6		1,124.6
Intangible plant	43.2		20.3		22.9
Other property and equipment	293.9		96.3		197.6
OG&E property, plant and equipment	8,143.2		2,592.3		5,550.9
Enogex
Transportation and storage assets	956.9		271.0		685.9
Gathering and processing assets	1,580.1		381.0		1,199.1
Marketing assets	10.1		6.0		4.1
Enogex property, plant and equipment	2,547.1		658.0		1,889.1
Total property, plant and equipment	$	10,814.9	$	3,340.9	$	7,474.0



December 31, 2010 (In millions)	Total Property, Plant and Equipment		Accumulated Depreciation		Net Property, Plant and Equipment
OGE Energy (holding company)
Property, plant and equipment	$	111.1	$	77.5	$	33.6
OGE Energy property, plant and equipment	111.1		77.5		33.6
OG&E
Distribution assets	2,833.4		897.4		1,936.0
Electric generation assets	3,047.1		1,164.6		1,882.5
Transmission assets	1,221.3		325.6		895.7
Intangible plant	26.5		20.7		5.8
Other property and equipment	243.4		86.1		157.3
OG&E property, plant and equipment	7,371.7		2,494.4		4,877.3
Enogex
Transportation and storage assets	924.7		250.0		674.7
Gathering and processing assets	1,230.8		354.6		876.2
Marketing assets	9.7		7.1		2.6
Enogex property, plant and equipment	2,165.2		611.7		1,553.5
Total property, plant and equipment	$	9,648.0	$	3,183.6	$	6,464.4

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

The following table summarizes the components of accumulated other comprehensive loss at December 31, 2011 and 2010 attributable to OGE Energy. At both December 31, 2011 and 2010, there was no accumulated other comprehensive loss related to Enogex's noncontrolling interest in Atoka.



December 31 (In millions)	2011			2010
Pension Plan and Restoration of Retirement Income Plan:
Net loss	$	(42.1	)	$	(31.1	)
Prior service cost	(0.1		)	(0.5		)
Postretirement plans:
Net loss	(15.4		)	(13.6		)
Prior service cost	9.0			—
Net transition obligation	(0.1		)	(0.3		)
Deferred commodity contracts hedging losses	3.3			(19.5		)
Deferred interest rate swaps hedging losses	(0.7		)	(1.0		)
Total accumulated other comprehensive loss	(46.1		)	(66.0		)
Less: Accumulated other comprehensive loss attributable to noncontrolling interests	(5.5		)	(5.8		)
Accumulated other comprehensive loss, net of tax	$	(40.6	)	$	(60.2	)

Schedule of Amounts in Accumulated Other Comprehensive Income (Loss) to be Recognized over Next Fiscal Year [Table Text Block]

The amounts in accumulated other comprehensive loss at December 31, 2011 that are expected to be recognized as components of net periodic benefit cost in 2012 are as follows:



(In millions)
Pension Plan and Restoration of Retirement Income Plan:
Net loss	$	2.7
Prior service cost	0.3
Postretirement plans:
Net loss	1.9
Prior service cost	(1.8		)
Net transition obligation	0.1
Total, net of tax	$	3.2

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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- Definition

Tabular disclosure of proportionate interests in jointly owned utility plants. Includes the amount of plants in service, the accumulated provision for depreciation (if available), the amount of plants under construction, and the proportionate share. The amounts presented may be further subdivided to show amounts applicable to plant subcategories (for example, production, transmission, distribution). Includes statements that the amounts represent the utility's share in each joint plant and that it must provide its own financing. Information concerning two or more generating plants on the same site may be combined. States that the utility's share of direct expenses of the joint plants is included in the corresponding operating expenses on its income statement (for example, fuel, maintenance of plant, other operating expense). If the share of direct expenses is charged to purchased power, then disclose the amount so charged and the proportionate amounts charged to specific operating expenses on the records maintained for the joint plants.

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