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Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2012

Fair Value of Financial Instruments [Line Items]

Assets and liabilities measured on recurring basis



FE CONSOLIDATED

Recurring Fair Value Measurements	March 31, 2012												December 31, 2011
	Level 1			Level 2			Level 3			Total			Level 1		Level 2			Level 3			Total
Assets	(In millions)
Corporate debt securities	$	—		$	1,561		$	—		1,561			$	—	$	1,544		$	—		$	1,544
Derivative assets - commodity contracts	1			415			—			416			—		264			—			264
Derivative assets - FTRs	—			—			1			1			—		—			1			1
Derivative assets - NUG contracts⁽¹⁾	—			—			42			42			—		—			56			56
Equity securities⁽²⁾	289			—			—			289			259		—			—			259
Foreign government debt securities	—			—			—			—			—		3			—			3
U.S. government debt securities	—			138			—			138			—		148			—			148
U.S. state debt securities	—			313			—			313			—		314			—			314
Other⁽³⁾	54			167			—			221			49		225			—			274
Total assets	344			2,594			43			2,981			308		2,498			57			2,863

Liabilities
Derivative liabilities - commodity contracts	(2		)	(347		)	—			(349		)	—		(247		)	—			(247		)
Derivative liabilities - FTRs	—			—			(15		)	(15		)	—		—			(23		)	(23		)
Derivative liabilities - NUG contracts⁽¹⁾	—			—			(342		)	(342		)	—		—			(349		)	(349		)
Total liabilities	(2		)	(347		)	(357		)	(706		)	—		(247		)	(372		)	(619		)

Net assets (liabilities)⁽⁴⁾	$	342		$	2,247		$	(314	)	$	2,275		$	308	$	2,251		$	(315	)	$	2,244


⁽¹⁾	NUG contracts are generally subject to regulatory accounting and do not impact earnings.


⁽²⁾	NDT funds hold equity portfolios whose performance is benchmarked against the Alerian MLP Index.


⁽³⁾	Primarily consists of short-term cash investments.


⁽⁴⁾	Excludes $2 million and $(52) million as of March 31, 2012 and December 31, 2011, respectively, of receivables, payables, taxes and accrued income associated with financial instruments reflected within the fair value table.

Reconciliation of changes in the fair value roll forward of level 3 measurements of NUG contracts

The following table provides a reconciliation of changes in the fair value of NUG contracts held by the Utilities and FTRs held by FirstEnergy and classified as Level 3 in the fair value hierarchy for the periods ended March 31, 2012 and December 31, 2011:



	NUG Contracts									FTRs
	Derivative Assets⁽¹⁾			Derivative Liabilities⁽¹⁾			Net⁽¹⁾			Derivative Assets⁽¹⁾			Derivative Liabilities⁽¹⁾			Net⁽¹⁾
										(In millions)
January 1, 2011 Balance	$	122		$	(466	)	$	(344	)	$	—		$	—		$	—
Realized gain (loss)	—			—			—			—			—			—
Unrealized gain (loss)	(58		)	(144		)	(202		)	2			(27		)	(25		)
Purchases	—			—			—			13			(4		)	9
Issuances	—			—			—			—			—			—
Sales	—			—			—			—			—			—
Settlements	(7		)	261			254			(14		)	20			6
Transfers in (out) of Level 3	—			—			—						(12		)	(12		)
December 31, 2011 Balance	$	57		$	(349	)	$	(292	)	$	1		$	(23	)	$	(22	)
Realized gain (loss)	—			—			—			—			—			—
Unrealized gain (loss)	(14		)	(65		)	(79		)	—			(3		)	(3		)
Purchases	—			—			—			—			—			—
Issuances	—			—			—			—			—			—
Sales	—			—			—			—			—			—
Settlements	(1		)	72			71			—			11			11
Transfers in (out) of Level 3	—			—			—			—			—			—
March 31, 2012 Balance	$	42		$	(342	)	$	(300	)	$	1		$	(15	)	$	(14	)


⁽¹⁾	Changes in the fair value of NUG contracts are generally subject to regulatory accounting and do not impact earnings.

Quantitative information for level 3 valuation

The following table provides quantitative information for NUG contracts and FTRs that are classified as Level 3 in the fair value hierarchy for the period ended March 31, 2012:

Fair Value as of March 31, 2012 (In millions)

Valuation

Technique

Significant Input

Range

Weighted Average

Units

FTRs

(14

)

Model

RTO auction clearing prices

($4.18) to $9.81

1.51

Dollars/MWH

NUG Contracts

(300

)

Model

Generation

Power regional prices

500 to 6,809,000

$58.71 to $84.92

2,547,000

$66.77

MWH

Dollars/MWH

Amortized cost basis, unrealized gains and losses and fair values of investments in available-for-sale securities

The following table summarizes the amortized cost basis, unrealized gains and losses and fair values of investments held in NDT, nuclear fuel disposal trusts and NUG trusts as of March 31, 2012 and December 31, 2011:



	March 31, 2012⁽¹⁾				December 31, 2011⁽²⁾
	Cost Basis	Unrealized Gains	Unrealized Losses	Fair Value	Cost Basis	Unrealized Gains		Unrealized Losses		Fair Value
	(In millions)
Debt securities
FE Consolidated	1,967	42	—	2,009	1,980	25	25	—	—	2,005
FES	1,001	21	—	1,022	1,012	13		—		1,025
OE	133	—	—	133	134	—		—		134
JCP&L	359	12	—	371	356	7		—		363

Equity securities
FE Consolidated	246	42	—	288	222	36		—		258
FES	127	23	—	150	104	20		—		124
JCP&L	27	4	—	31	27	3		—		30


⁽¹⁾	Excludes short-term cash investments: FE Consolidated - $160 million; FES - $68 million; OE - $4 million; JCP&L - $19 million.


⁽²⁾	Excludes short-term cash investments: FE Consolidated - $164 million; FES - $74 million; OE - $2 million; JCP&L - $19 million.

Proceeds from the sale of investments in available-for-sale securities, realized gains and losses on those sales, and interest and dividend income

Proceeds from the sale of investments in available-for-sale securities, realized gains and losses on those sales and interest and dividend income for the three months ended March 31, 2012 and 2011 were as follows:



March 31, 2012	Sales Proceeds		Realized Gains		Realized Losses			Interest and Dividend Income
	(In millions)
FE Consolidated	$	251	$	19	$	(17	)	$	15
FES	83		12		(11		)	7
OE	37		—		—			1
JCP&L	95		1		(1		)	4
March 31, 2011	Sales Proceeds		Realized Gains		Realized Losses			Interest and Dividend Income
	(In millions)
FE Consolidated	$	969	$	100	$	(29	)	$	24
FES	216		12		(15		)	15
OE	8		—		—			1
JCP&L	217		22		(4		)	4

Amortized cost basis, unrealized gains and losses, and approximate fair values of investments in held-to-maturity securities

The following table provides the amortized cost basis, unrealized gains and approximate fair values of investments in held-to-maturity securities as of March 31, 2012 and December 31, 2011:



	March 31, 2012			December 31, 2011
	Cost Basis	Unrealized Gains	Fair Value	Cost Basis	Unrealized Gains	Fair Value
	(In millions)
Debt Securities
FE Consolidated	336	41	377	402	50	452
OE	162	19	181	163	21	184

Fair value and related carrying amounts of long-term debt and other long-term obligations

The following table provides the approximate fair value and related carrying amounts of long-term debt and other long-term obligations, excluding capital lease obligations and net unamortized premiums and discounts, as of March 31, 2012 and December 31, 2011:



	March 31, 2012				December 31, 2011
	Carrying Value		Fair Value		Carrying Value		Fair Value
	(In millions)
FE Consolidated	$	17,130	$	19,321	$	17,165	$	19,320
FES	3,674		3,944		3,675		3,931
OE	1,158		1,469		1,157		1,434
JCP&L	1,770		2,071		1,777		2,080

FES

Fair Value of Financial Instruments [Line Items]

Assets and liabilities measured on recurring basis



FES

Recurring Fair Value Measurements	March 31, 2012												December 31, 2011
	Level 1			Level 2			Level 3			Total			Level 1		Level 2			Level 3			Total
Assets	(In millions)
Corporate debt securities	$	—		$	1,017		$	—		$	1,017		$	—	$	1,010		$	—		$	1,010
Derivative assets - commodity contracts	1			391			—			392			—		248			—			248
Derivative assets - FTRs	—			—			1			1			—		—			1			1
Equity securities⁽¹⁾	150			—			—			150			124		—			—			124
Foreign government debt securities	—			—			—			—			—		3			—			3
U.S. government debt securities	—			5			—			5			—		7			—			7
U.S. state debt securities	—			—			—			—			—		5			—			5
Other⁽²⁾	—			66			—			66			—		132			—			132
Total assets	151			1,479			1			1,631			124		1,405			1			1,530

Liabilities
Derivative liabilities - commodity contracts	(2		)	(340		)	—			(342		)	—		(234		)	—			(234		)
Derivative liabilities - FTRs	—			—			(5		)	(5		)	—		—			(7		)	(7		)
Total liabilities	(2		)	(340		)	(5		)	(347		)	—		(234		)	(7		)	(241		)

Net assets (liabilities)⁽³⁾	$	149		$	1,139		$	(4	)	$	1,284		$	124	$	1,171		$	(6	)	$	1,289


⁽¹⁾	NDT funds hold equity portfolios whose performance of which is benchmarked against the Alerian MLP Index.


⁽²⁾	Primarily consists of short-term cash investments.


⁽³⁾	Excludes $2 million and $(58) million as of March 31, 2012 and December 31, 2011, respectively, of receivables, payables, taxes and accrued income associated with the financial instruments reflected within the fair value table.

Reconciliation of changes in the fair value roll forward of level 3 measurements of NUG contracts

The following table provides a reconciliation of changes in the fair value of FTRs held by FES and classified as Level 3 in the fair value hierarchy for the periods ended March 31, 2012 and December 31, 2011:



	Derivative Asset FTRs			Derivative Liability FTRs			Net FTRs
	(In millions)
January 1, 2011 Balance	$	—		$	—		$	—
Realized gain (loss)	—			—			—
Unrealized gain (loss)	4			(8		)	(4		)
Purchases	2			(1		)	1
Issuances	—			—			—
Sales	—			—			—
Settlements	(5		)	2			(3		)
Transfers in (out) of Level 3	—			—			—
December 31, 2011 Balance	$	1		$	(7	)	$	(6	)
Realized gain (loss)	—			—			—
Unrealized gain (loss)	—			(1		)	(1		)
Purchases	—			—			—
Issuances	—			—			—
Sales	—			—			—
Settlements	—			4			4
Transfers in (out) of Level 3	—			—			—
March 31, 2012 Balance	$	1		$	(4	)	$	(3	)

Quantitative information for level 3 valuation

The following table provides quantitative information for FTRs held by FES that are classified as Level 3 in the fair value hierarchy for the period ended March 31, 2012:

Fair Value as of March 31, 2012 (In millions)

Valuation

Technique

Significant Input

Range

Weighted Average

Units

FTRs

)

Model

RTO auction clearing prices

($4.18) to $8.03

0.76

Dollars/MWH

Fair Value of Financial Instruments [Line Items]

Assets and liabilities measured on recurring basis



OE

Recurring Fair Value Measurements	March 31, 2012								December 31, 2011
	Level 1		Level 2		Level 3		Total			Level 1		Level 2		Level 3		Total
Assets	(In millions)
Corporate debt securities	$	—	$	—	$	—	$	—		$	—	$	3	$	—	$	3
U.S. government debt securities	—		133		—		133			—		132		—		132
Other⁽¹⁾	—		3		—		3			—		2		—		2
Total assets⁽²⁾	$	—	$	136	$	—	$	136		$	—	$	137	$	—	$	137


⁽¹⁾	Primarily consists of short-term cash investments.


⁽²⁾	Excludes $1 million as of March 31, 2012 and December 31, 2011, respectively, of receivables, payables, taxes and accrued income associated with the financial instruments reflected within the fair value table.

JCP&L

Fair Value of Financial Instruments [Line Items]

Assets and liabilities measured on recurring basis



JCP&L

Recurring Fair Value Measurements	March 31, 2012										December 31, 2011
	Level 1		Level 2		Level 3			Total			Level 1		Level 2		Level 3			Total
Assets	(In millions)
Corporate debt securities	$	—	$	148	$	—		$	148		$	—	$	144	$	—		$	144
Derivative assets - NUG contracts⁽¹⁾	—		—		4			4			—		—		4			4
Equity securities⁽²⁾	31		—		—			31			30		—		—			30
U.S. government debt securities	—		—		—			—			—		2		—			2
U.S. state debt securities	—		225		—			225			—		219		—			219
Other⁽³⁾	—		16		—			16			—		15		—			15
Total assets	31		389		4			424			30		380		4			414

Liabilities
Derivative liabilities - NUG contracts⁽¹⁾	—		—		(136		)	(136		)	—		—		(147		)	(147		)
Total liabilities	—		—		(136		)	(136		)	—		—		(147		)	(147		)

Net assets (liabilities)⁽⁴⁾	$	31	$	389	$	(132	)	$	288		$	30	$	380	$	(143	)	$	267


⁽¹⁾	NUG contracts are subject to regulatory accounting and do not impact earnings.


⁽²⁾	NDT funds hold equity portfolios whose performance is benchmarked against the Alerian MLP Index.


⁽³⁾	Primarily consists of short-term cash investments.


⁽⁴⁾	Excludes $2 million as of December 31, 2011 of receivables, payables, taxes and accrued income associated with the financial instruments reflected within the fair value table.

Reconciliation of changes in the fair value roll forward of level 3 measurements of NUG contracts

The following table provides a reconciliation of changes in the fair value of NUG contracts held by JCP&L and classified as Level 3 in the fair value hierarchy for the periods ended March 31, 2012 and December 31, 2011:



	Derivative Asset NUG Contracts⁽¹⁾			Derivative Liability NUG Contracts⁽¹⁾			Net NUG Contracts⁽¹⁾
	(In millions)
January 1, 2011 Balance	$	6		(233		)	(227		)
Realized gain (loss)	—			—			—
Unrealized gain (loss)	(2		)	(11		)	(13		)
Purchases	—			—			—
Issuances	—			—			—
Sales	—			—			—
Settlements	—			97			97
Transfers in (out) of Level 3	—			—			—
December 31, 2011	$	4		$	(147	)	$	(143	)
Realized gain (loss)	—			—			—
Unrealized gain (loss)	—			(6		)	(6		)
Purchases	—			—			—
Issuances	—			—			—
Sales	—			—			—
Settlements	—			17			17
Transfers in (out) of Level 3	—			—			—
March 31, 2012	$	4		$	(136	)	$	(132	)


⁽¹⁾	Changes in the fair value of NUG contracts are subject to regulatory accounting and do not impact earnings.

Quantitative information for level 3 valuation

The following table provides quantitative information for NUG contracts held by JCP&L that are classified as Level 3 in the fair value hierarchy for the period ended March 31, 2012:

Fair Value as of March 31, 2012 (In millions)

Valuation

Technique

Significant Input

Range

Weighted Average

Units

NUG Contracts

(132

)

Model

Generation

Power regional prices

69,000 to 736,000

$58.71 to $84.92

157,000

$68.65

MWH

Dollars/MWH

- Definition

Tabular disclosure of available-for-sale securities which consist of all investments in certain debt and equity securities neither classified as trading or held-to-maturity securities. A debt security represents a creditor relationship with an enterprise. Debt securities include, among other items, US Treasury securities, US government securities, municipal securities, corporate bonds, convertible debt, commercial paper, and all securitized debt instruments. An equity security represents an ownership interest in an enterprise or the right to acquire or dispose of an ownership interest in an enterprise at fixed or determinable prices. Equity securities include, among other things, common stock, certain preferred stock, warrant rights, call options, and put options, but do not include convertible debt.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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+ Details

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income, and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issuances, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

+ References+ Details

- Definition

Tabular disclosure of the fair value measurement of assets and liabilities which includes [financial] instruments measured at fair value that are classified in stockholders' equity. Such assets and liabilities may be measured on a recurring or nonrecurring basis. The disclosures which may be required or desired include: (1) for assets and liabilities measured on a recurring basis, disclosure may include: (a) the fair value measurements at the reporting date; (b) the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets or liabilities (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3); (c) for fair value measurements using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (i) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (ii) purchases, sales, issuances, and settlements (net); (iii) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs); (d) the amount of the total gains or losses for the period in subparagraph (c) (i) above included in earnings (or changes in net assets) that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date and a description of where those unrealized gains or losses are reported in the statement of income (or activities); (e) the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period and (2) for assets and liabilities that are measured at fair value on a nonrecurring basis (for example, impaired assets) disclosure may include, in addition to (a) above: (a) the reasons for the fair value measurements recorded; (b) the same as (b) above; (c) for fair value measurements using significant unobservable inputs (Level 3), a description of the inputs and the information used to develop the inputs; and (d) the valuation technique(s) used to measure fair value and a discussion of changes, if any, in the valuation technique(s) used to measure similar assets and/or liabilities in prior periods. Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 107

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

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Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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+ Details

- Definition

Tabular disclosure of all investments in certain debt and equity securities for which the entity has the positive intent and ability to hold until maturity.

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+ Details