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Summary of Significant Accounting Policies (Tables)
9 Months Ended
Sep. 30, 2016
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)
2016
2015
Regulatory Assets
 
 
Current
 
 
Oklahoma demand program rider under recovery (A)
$
48.9

$
36.6

SPP cost tracker rider under recovery (A)
2.4

4.5

Fuel clause under recoveries
0.5


Other (A)
7.6

5.4

Total Current Regulatory Assets
$
59.4

$
46.5

Non-Current
 

 

Benefit obligations regulatory asset
$
235.0

$
242.2

Income taxes recoverable from customers, net
60.0

56.7

Smart Grid
43.4

43.6

Deferred storm expenses
35.9

27.6

Unamortized loss on reacquired debt
13.7

14.8

Other
16.8

17.3

Total Non-Current Regulatory Assets
$
404.8

$
402.2

Regulatory Liabilities
 

 

Current
 

 

Fuel clause over recoveries
$
1.4

$
61.3

Other (B)
3.8

7.5

Total Current Regulatory Liabilities
$
5.2

$
68.8

Non-Current
 

 

Accrued removal obligations, net
$
260.1

$
254.9

Pension tracker
30.9

17.7

Other (C)
1.0

1.0

Total Non-Current Regulatory Liabilities
$
292.0

$
273.6

(A)
Included in Other Current Assets on the Condensed Consolidated Balance Sheets.
(B)
Included in Other Current Liabilities on the Condensed Consolidated Balance Sheets.    
(C)
Prior year amount of $1.0 million reclassified from Deferred Other Liabilities to Non-Current Regulatory Liabilities.
Schedule of Change in Asset Retirement Obligation [Table Text Block]
The following table summarizes changes to the Company's asset retirement obligations during the nine months ended September 30, 2016 and 2015.
 
Nine Months Ended September 30,
(In millions)
2016
2015
Balance at January 1
$
63.3

$
58.6

Accretion expense
2.1

1.9

Liabilities settled
(0.2
)
(0.4
)
Revisions in estimated cash flows

1.6

Balance at September 30
$
65.2

$
61.7

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]
The following table summarizes changes in the components of accumulated other comprehensive income (loss) attributable to the Company during the nine months ended September 30, 2016 and 2015. All amounts below are presented net of tax.
 
Pension Plan and Restoration of Retirement Income Plan
 
Postretirement Benefit Plans
 
(In millions)
Net loss
Prior service cost
 
Net income
Prior service cost
Total
Balance at December 31, 2015
$
(39.2
)
$
0.1

 
$
2.5

$
1.5

$
(35.1
)
Amounts reclassified from accumulated other comprehensive income (loss)
2.3


 

(1.2
)
1.1

Settlement cost
5.0


 


5.0

Net current period other comprehensive income (loss)
7.3




(1.2
)
6.1

Balance at September 30, 2016
$
(31.9
)
$
0.1

 
$
2.5

$
0.3

$
(29.0
)

 
Pension Plan and Restoration of Retirement Income Plan
 
Postretirement Benefit Plans
 
(In millions)
Net loss
Prior service cost
 
Net loss
Prior service cost
Total
Balance at December 31, 2014
$
(36.8
)
$
0.1

 
$
(8.0
)
$
3.3

$
(41.4
)
Amounts reclassified from accumulated other comprehensive income (loss)
1.9


 
0.9

(1.3
)
1.5

Settlement cost
3.8


 


3.8

Net current period other comprehensive income (loss)
5.7


 
0.9

(1.3
)
5.3

Balance at September 30, 2015
$
(31.1
)
$
0.1


$
(7.1
)
$
2.0

$
(36.1
)
Schedule of Amounts Reclassified out of Accumulated Other Comprehensive Income [Table Text Block]
The following table summarizes significant amounts reclassified out of accumulated other comprehensive income (loss) by the respective line items in net income during the three and nine months ended September 30, 2016 and 2015.
Details about Accumulated Other Comprehensive Income (Loss) Components
Amount Reclassified from Accumulated Other Comprehensive Income (Loss)
Affected Line Item in the Statement Where Net Income is Presented
 
Three Months Ended
Nine Months Ended
 
 
September 30,
September 30,
 
(In millions)
2016
2015
2016
2015
 
Amortization of defined benefit pension and restoration of retirement income plan items
 
 
 
 
 
Actuarial losses
$
(1.2
)
$
(1.0
)
$
(3.5
)
$
(3.6
)
(A)
Settlement

(6.2
)
(8.2
)
(6.2
)
(A)
 
(1.2
)
(7.2
)
(11.7
)
(9.8
)
Total before tax
 
(0.4
)
(2.7
)
(4.4
)
(4.1
)
Tax benefit
 
$
(0.8
)
$
(4.5
)
$
(7.3
)
$
(5.7
)
Net of tax
 
 
 
 
 
 
Amortization of postretirement benefit plan items
 
 
 
 
 
Actuarial losses
$

$
(0.5
)
$

$
(1.5
)
(A)
Prior service credit
0.6

0.7

1.9

2.1

(A)
 
0.6

0.2

1.9

0.6

Total before tax
 
0.2

0.1

0.7

0.2

Tax expense
 
$
0.4

$
0.1

$
1.2

$
0.4

Net of tax
 
 
 
 
 
 
Total reclassifications for the period
$
(0.4
)
$
(4.4
)
$
(6.1
)
$
(5.3
)
Net of tax
(A)
These accumulated other comprehensive income (loss) components are included in the computation of net periodic benefit cost (see Note 10 for additional information).