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Summary of Significant Accounting Policies
 9 Months Ended
Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]
Summary of Significant Accounting Policies
Organization

The Company is an energy and energy services provider offering physical delivery and related services for both electricity and natural gas primarily in the south central United States. The Company conducts these activities through two business segments:  (i) electric utility and (ii) natural gas midstream operations. The accounts of the Company and its wholly owned subsidiaries are included in the Condensed Consolidated Financial Statements. All intercompany transactions and balances are eliminated in consolidation. The Company generally uses the equity method of accounting for investments where its ownership interest is between 20 percent and 50 percent and lacks the power to direct activities that most significantly impact economic performance.

The electric utility segment generates, transmits, distributes and sells electric energy in Oklahoma and western Arkansas.  Its operations are conducted through OG&E and are subject to regulation by the OCC, the APSC and the FERC. OG&E was incorporated in 1902 under the laws of the Oklahoma Territory, and is a wholly owned subsidiary of the Company. OG&E is the largest electric utility in Oklahoma and its franchised service territory includes Fort Smith, Arkansas and the surrounding communities.  OG&E sold its retail natural gas business in 1928 and is no longer engaged in the natural gas distribution business.

The natural gas midstream operations segment represents the Company's investment in Enable through its wholly owned subsidiary OGE Holdings. Enable is engaged in the business of gathering, processing, transporting and storing natural gas. Enable's natural gas gathering and processing assets are strategically located in four states and serve natural gas production from shale developments in the Anadarko, Arkoma and Ark-La-Tex basins. Enable also owns an emerging crude oil gathering business in the Bakken shale formation, principally located in the Williston basin of North Dakota. Enable's natural gas transportation and storage assets extend from western Oklahoma and the Texas Panhandle to Alabama and from Louisiana to Illinois.

Enable was formed effective May 1, 2013 by the Company, the ArcLight group and CenterPoint to own and operate the midstream businesses of the Company and CenterPoint. In the formation transaction, the Company and the ArcLight group contributed Enogex LLC to Enable and the Company deconsolidated its previously held investment in Enogex Holdings and acquired an equity interest in Enable. The Company determined that its contribution of Enogex LLC to Enable met the requirements of being in substance real estate and was recorded at historical cost. The general partner of Enable is equally controlled by CenterPoint and the Company, who each have 50 percent management ownership. Based on the 50/50 management ownership, with neither company having control, the Company began accounting for its interest in Enable using the equity method of accounting.

Basis of Presentation

The Condensed Consolidated Financial Statements included herein have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations; however, the Company believes that the disclosures are adequate to prevent the information presented from being misleading.
In the opinion of management, all adjustments necessary to fairly present the consolidated financial position of the Company at September 30, 2016 and December 31, 2015, the results of its operations for the three and nine months ended September 30, 2016 and 2015 and its cash flows for the nine months ended September 30, 2016 and 2015, have been included and are of a normal recurring nature except as otherwise disclosed.

Due to seasonal fluctuations and other factors, the Company's operating results for the three and nine months ended September 30, 2016 are not necessarily indicative of the results that may be expected for the year ending December 31, 2016 or for any future period. The Condensed Consolidated Financial Statements and Notes thereto should be read in conjunction with the audited Consolidated Financial Statements and Notes thereto included in the Company's 2015 Form 10-K.
Schedule of Regulatory Assets and Liabilities
Accounting Records

The accounting records of OG&E are maintained in accordance with the Uniform System of Accounts prescribed by the FERC and adopted by the OCC and the APSC.  Additionally, OG&E, as a regulated utility, is subject to accounting principles for certain types of rate-regulated activities, which provide that certain incurred costs that would otherwise be charged to expense can be deferred as regulatory assets, based on the expected recovery from customers in future rates.  Likewise, certain actual or anticipated credits that would otherwise reduce expense can be deferred as regulatory liabilities, based on the expected flowback to customers in future rates.  Management's expected recovery of deferred costs and flowback of deferred credits generally results from specific decisions by regulators granting such ratemaking treatment.

OG&E records certain incurred costs and obligations as regulatory assets or liabilities if, based on regulatory orders or other available evidence, it is probable that the costs or obligations will be included in amounts allowable for recovery or refund in future rates.

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.

Management continuously monitors the future recoverability of regulatory assets.  When in management's judgment future recovery becomes impaired, the amount of the regulatory asset is adjusted, as appropriate.  If OG&E were required to discontinue the application of accounting principles for certain types of rate-regulated activities for some or all of its operations, it could result in writing off the related regulatory assets, which could have significant financial effects.
Asset Retirement Obligation Disclosure [Text Block]
Asset Retirement Obligations

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
Comprehensive Income (Loss) Note [Text Block]
Accumulated Other Comprehensive Income (Loss)
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
)


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).
Reclassifications [Text Block]
Reclassifications

Certain prior-year amounts have been reclassified to conform to the current year presentation.

The December 31, 2015 Condensed Consolidated Balance Sheet has been adjusted for the reclassification of $16.8 million of debt issuance costs from Total Deferred Charges and Other Assets to Long-Term Debt to be consistent with the 2016 presentation due to the adoption of ASU 2015-03, "Simplifying the Presentation of Debt Issuance Costs," in 2016.